Management control system

Stages of Management control Systems


Organisational Life Cycle Stages and Management Control Systems in Service Organisations

Sofiah Md. Auzair

Abstract

It is argued that service firms’ control systems need to change throughout the life cycle stages to meet the
varying needs of management. The challenge to most service organizations is to address their unique
characteristics which had been identified to cause difficulties in controlling quality, measuring performance and
controlling costs. Despite this challenge, a review of the literature suggests that the organizational life cycle
variable is more researched in organizational studies, compared to Management Control Systems (MCS) studies.
To fill in the gap, this study is undertaken to gain understanding of the MCS in mature and growing service firms.
A survey methodology was employed. Questionnaires were administered to financial controllers of service
organizations operating in Australia. Using t tests and multiple regression analysis, the results indicate that, mass
service and mature firms place greater emphasis on more bureaucratic form of MCS as compared to professional
service and growing firms.

International Journal of Business and Management ISSN 1833-3850 (Print) ISSN 1833-8119 (Online)

Copyright © Canadian Center of Science and Education

To make sure that you can receive messages from us, please add the 'ccsenet.org' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.



Share this article





Related Posts



Latest Posts
Control system performance
Control system…
Prior research has shown that managers…
Best Access Control Systems
Best Access Control…
Access control systems are an excellent…
Define closed loop system
Define closed…
Ecologists describe a closed-loop system…
Home Automation Association
Home Automation…
Facebook Twitter Google+ Pinterest LinkedIn…
GE Industrial Controls
GE Industrial…
GE’s Field Agent technology is the critical…
Search
Featured posts
  • Process of Management control Systems
  • What is Management control systems?
  • Types of control in Management control Systems
  • Scope of Management control System
  • Defined Management control Systems
  • Concept of Management control Systems
  • Management control Systems
  • Management control Systems definition
  • Meaning of Management control Systems
Copyright © 2018 l www.oliver-control.com. All rights reserved.