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Record W4409213329 · doi:10.1111/1911-3838.12399

Teaching Management Control Dysfunction Using Observations of <scp>CEO</scp> Leadership at Wells Fargo <sup>*</sup>

2025· article· en· W4409213329 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.
venuePublished in a venue whose home country is Canada.

Bibliographic record

VenueAccounting Perspectives · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicValue Engineering and Management
Canadian institutionsUniversity of Toronto
Fundersnot available
KeywordsBusinessOperating systemEnvironmental sciencePhysicsComputer science

Abstract

fetched live from OpenAlex

ABSTRACT The focus of this teaching case is an actual instance of management control (MC) dysfunction that was prompted by ongoing crises at Wells Fargo Bank. MC is an interdisciplinary field of learning that integrates a variety of management disciplines, such as leadership, accounting, performance measurement, governance, and ethics. The case uses the official transcript of questioning of the then‐CEO of Wells Fargo, John Stumpf, by Senator Elizabeth Warren during a US Senate hearing entitled “An Examination of Wells Fargo's Unauthorized Accounts and the Regulatory Response.” Exposure of the “unauthorized accounts” was a forerunner to the highlighting of several Wells Fargo scandals in following years. At times, the questioning of Stumpf was adversarial, and it provides an opportunity to examine leadership‐in‐action from an MC (and related) perspective. By employing real company events, we demonstrate how to develop an understanding by students that MC is a multifaceted, interdisciplinary area of learning. The case enhances students' opportunities to critically evaluate MC‐in‐action.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Simulation or modeling · Consensus signal: Simulation or modeling
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.369
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0010.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.032
GPT teacher head0.232
Teacher spread0.201 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it