Management control systems and corporate governance: a theoretical review / Palka Chhillar and Pradip Banerjee
This study presents a systematic review of research on the relationships between various management control system (MCS) components as a package with corporate governance and on their impact on organizational performance. The motivation for the study originates from the past studies who suggested a...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit UiTM (UiTM Press)
2015
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/16110/1/16110.pdf https://ir.uitm.edu.my/id/eprint/16110/ https://apmaj.uitm.edu.my/index.php/archive |
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| Summary: | This study presents a systematic review of research on the relationships between various management control system (MCS) components as a package with corporate governance and on their impact on organizational performance. The motivation for the study originates from the past studies who suggested a dearth of research on the configuration and inter-linkages among all components of MCS package: cultural control, planning, cybernetic control, reward and compensation, and administrative control. A thematic approach is followed to conduct a systematic literature review. The review builds upon existing literature and contributes toward identifying research gaps, which may contribute to the existing body of knowledge through theory building and empirical testing. |
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