Abstract

This comprehensive study was driven by the imperative to understand how different management control systems (MCS) – namely Personnel, Culture, Results, and Action Controls – distinctly influence organizational performance, a topic of enduring significance in the business management field. Through detailed path analysis, the research uncovers a significant positive influence of action and cultural controls on performance. In contrast, personnel and results controls do not demonstrate a substantial connection with performance. The investigation reveals that MCS can account for up to 63.7% of the variability in performance, offering critical insights into the efficacy of different control systems in shaping organizational outcomes. This study not only illuminates the theoretical frameworks and practical implementations of MCS but also enriches the understanding of their strategic significance, potentially guiding organizations to leverage control systems effectively to boost performance and fulfil their goals in a structured manner.

Full Text
Published version (Free)

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call