Effective management control systems: A critical review
Ashkan Mirzay Fashami
This paper has demonstrated the need to recognize that every organization is different, and that one model of management control system (MCS) does not suit every company. While the need for goal congruence and goal alignment resonates throughout all types of businesses, profit-seeking and non-profit and government organization (NPGO), the type of data captured and reported, and the ability to influence behavior need to be fine-tuned continuously. The method of feedback and assessment, however, seems to warrant suitability to the employees and the culture they operate in. The findings of the study indicated that all these factors influence the effectiveness of an MCS.