The Effects of Different Types of Internal Controls on Self-Control

Abstract

One reason companies implement internal controls is to reduce the likelihood of unethical behavior. Yet, ego depletion theory suggests that some controls may cause reductions in employees’ self-control, which could undermine the ability of controls to reduce unethical behavior. We examine whether various types of controls impact self-control and ethical judgments. Our results show that contrary to the ego depletion hypothesis, we find no significant relation between self-control and internal controls. Furthermore, we find that controls have no effect on ethical judgments or ethical ideology. Thus, our results suggest that internal controls do not differentially impact self-control and ethical decision-making.