Affiliation:
1. Texas A&M University
2. Queen's University, Canada
Abstract
Management control research from organization theory, accounting, and business policy is reviewed; and a two-stage qualitative study of management control systems (MCSs) used in business organizations is reported. The study identified four MCS components used at the middle management level: budget, policies and procedures, performance appraisal system, and statistical reports. Each MCS component played a role during the control cycle of target setting, monitoring, and corrective feedback. The findings were used to propose two models: One model links the MCS to business level strategy implementation, and the other defines primary and secondary roles for MCS components in the management control process.
Subject
Strategy and Management,Finance
Cited by
102 articles.
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