The Nature and Use of Formal Control Systems for Management Control and Strategy Implementation.

Abstract

Management control research from organization theory, accounting and business policy is reviewed, and a two-stage qualitative study of management control systems (MCS's) is reported. The study identified four MCS components-budget, policies and procedures, performance appraisal system, and statistical reports--that were used at the middle management level in business organizations. 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 model defines primary and secondary roles for MCS components in the management control process. (Author)

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Document Details

Document Type
Technical Report
Publication Date
Feb 01, 1984
Accession Number
ADA139083

Entities

People

  • N. B. Macintosh
  • R. L. Daft

Organizations

  • Texas A&M University

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Behavior Control
  • Business Administration
  • Control Systems
  • Human Behavior
  • Information Processing
  • Information Systems
  • Management Personnel
  • Military Research
  • Motivation
  • Organization Theory
  • Organizational Structure
  • Performance Appraisals
  • Personnel Management
  • Psychology
  • Standards

Readers

  • Defense Financial Management and Audit.
  • Organizational Process Management (OPM).
  • Theoretical Analysis.