Management Accounting And Control System Term Paper

Management Accounting And Control System Term Paper

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Management control systems as a package—Opportunities, challenges and research directions

Abstract

There has been very little explicit theoretical and empirical research on the concept of management control systems (MCS) as a package despite the existence of the idea in management accounting literature for decades. In this editorial we discuss a range of ways researchers have defined MCS and the problems this has created. We provide a new typology for MCS structured around five groups: planning, cybernetic, reward and compensation, administrative and cultural controls. The typology is based on the distinction between decision-making and control and addresses those controls managers use to direct employee behaviour. We discuss the conclusions of the articles included within this special issue and provide ideas for further research.

Keyword

  • Management control systems package

Corresponding author at: Helsinki School of Economics, Runeberginkatu 22-24, 00100 Helsinki, Finland. Tel. +358 9 43138472; fax: +358 9 43138678.

Copyright © 2008 Elsevier Ltd. All rights reserved.

Management control systems and strategy: A critical review ☆

Abstract

This paper reviews research that studies the relationship between management control systems (MCS) and business strategy. Empirical research studies that use contingency approaches and case study applications are examined focusing on specific aspects of MCS and their relationship with strategy. These aspects include cost control orientation, performance evaluation and reward systems, the effect of resource sharing, the role of MCS in influencing strategic change and the choice of interactive and diagnostic controls. More contemporary approaches to the relationship between performance measurement systems and strategy are also considered. It is concluded that our knowledge of the relationship between MCS and strategy is limited, providing considerable scope for further research. A series of future research questions is presented.

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☆ This paper has benefited from comments of seminar participants at Lancaster University, University of Adelaide and the University of Tasmania, and participants at the European Accounting Association meeting held in Finland in 1993. I am also grateful for the help provided by Anthony Hopwood and the anonymous referees.

Copyright © 1997 Published by Elsevier Ltd.

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Copyright © 2016 Elsevier B.V. or its licensors or contributors. ScienceDirect ® is a registered trademark of Elsevier B.V.

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Management control systems and strategy: A critical review ☆

Abstract

This paper reviews research that studies the relationship between management control systems (MCS) and business strategy. Empirical research studies that use contingency approaches and case study applications are examined focusing on specific aspects of MCS and their relationship with strategy. These aspects include cost control orientation, performance evaluation and reward systems, the effect of resource sharing, the role of MCS in influencing strategic change and the choice of interactive and diagnostic controls. More contemporary approaches to the relationship between performance measurement systems and strategy are also considered. It is concluded that our knowledge of the relationship between MCS and strategy is limited, providing considerable scope for further research. A series of future research questions is presented.

open in overlay

☆ This paper has benefited from comments of seminar participants at Lancaster University, University of Adelaide and the University of Tasmania, and participants at the European Accounting Association meeting held in Finland in 1993. I am also grateful for the help provided by Anthony Hopwood and the anonymous referees.

Copyright © 1997 Published by Elsevier Ltd.

Cookies are used by this site. For more information, visit the cookies page .

Copyright © 2016 Elsevier B.V. or its licensors or contributors. ScienceDirect ® is a registered trademark of Elsevier B.V.

Other users also viewed these articles

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