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May 2013

Management control systems as a package

Understanding the outcomes of various elements of management control systems (MCS) will help us to better focus the analysis of MCS packages. In attempting to come up with different MCS configurations, this study explores the various MCS elements and sheds some light on the interplays and links of different controls.

The concept of management control systems operating as a package is not a new one. Over the last decades, there have been regular calls to study this phenomenon and subsequent frameworks have followed. The existing frameworks provide insight into what constitutes an MCS package, but they do not address why particular management control elements should be expected to occur together and how they are or should be linked to each other. Thus, the MCS package idea is an unchartered area of study.

The use and design of MCS are a fascinating topic and of high relevance for top management in guiding and directing the behavior of their subordinates.

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Management control systems as a package