IMPACT OF USE OF MANAGEMENT CONTROL SYSTEM ON STRATEGY IMPLEMENTATION OF HIGHER EDUCATION INSTITUTIONS IN GUJARAT

Abstract

Use of Strategy is inevitable for success of any organisation and for the effective implementation of the strategy, it is important to have an effective management control system. Increasing number of Higher Education Institutes has given an objective to carry out the present research work on the strategies implemented by the Higher Education Institutions and as far as like other organizations, strategies implementation of the Higher Education Institutions is concerned, it is affected by the Use of Management Control Systems. The present study has been carried out with a view to study impact of Use of Management Control System on Strategy Implementation of the Higher Education Institutions in Gujarat. For the accomplishment of the objective the primary data with the help of the questionnaire has been collected from the Heads of the Higher Education Institutions. It is hypothesised for the study that there is significant impact of Use of Management Control System on the Strategy Implementation of the Higher education institutions in the state of the Gujarat. The study found that Use of Management Control System in Higher Education Institutions in state of Gujarat led to positive impact on strategy implementation focus. It was found that the use of better management control system in Higher Education Institutions led to not only better implementation of strategy but also decentralization of strategies to university executive members with a view to facilitate customization of services which resulted into high level of customization in the design and delivery of programs.