Abstract
This qualitative case study examines the emergence of MCS package. We apply the MCS package framework of [Malmi, T. and Brown, D.A. (2008) Management control systems as a package-Opportunities, challenges and research directions, Management Accounting Research, Vol. 19, Iss. 4, pp. 287-300] and investigate the linkages between different control elements of MCS package. The control elements of MCS package, particularly governance structures and cybernetic systems became often overlapping and redundant. All the control elements remained in the MCS package when they were once constructed. Even tough a large number of cybernetic controls (i.e. balanced scorecard, budgets, quality management system; EFQM) were applied, only one non-financial measure was crucial at the time. Also informal control system outperformed two official cybernetic control elements used. Different control elements of MCS package were linked to each other causing complexity and challenges to manage MCS package as a one coherent system. This might be a challenge if ownership and governance structures are unclear.
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