Back in 2014, Dr. Sven Olaf Schmitz, UCAM Universidad Católica San Antonio de Murcia, attended a Beyond Budgeting seminar because of his keen interest in the relation between Management Control Systems characterised by Beyond Budgeting principles and organisational justice perceptions; an interest that has now resulted in a Ph.D. thesis.
The scope of Sven Olaf Schmitz’ thesis was to examine 1) whether Beyond Budgeting characteristics are perceived as fair by employees, 2) whether Beyond Budgeting characteristics evoke trust within an organisation, and which organisational justice dimensions can serve as mediators between Beyond Budgeting characteristics and trust, and 3) to which extent Beyond Budgeting characteristics can reduce unethical sales behaviours in organisations.
Sven Olaf Schmitz’ study had the form of an integrated deductive study (N = 738), and his results suggest that Management Control Systems based on Beyond Budgeting characteristics can in effect increase organisational justice perceptions and trust within organisations and consequently reduce unethical sales behaviours. In addition, the positive influence of Beyond Budgeting on organisational justice perceptions may also have more positive effects on organisations (for example on employee health, efficiency, etc.).
Those interested in more details about the scope, execution and conclusions of this thought-provoking Ph.D. thesis can read more here.