Cover Image

Management control systems: a review of literature and a theoretical framework for future researches

The conventional perspectives of management control system (MCS) restrict MCS scope to economic rationales and merely emphasize on the single theme MCS techniques; i.e. planning, budgeting, performance measure and motivation related issues.Similarly, conventional perspective focuses on the internal...

Full description

Saved in:
Bibliographic Details
Main Authors: Hared, Bashir Abdisamad, Abdullah, Zarifah, Rafiul Huque, Sheikh Mohammed
Format: Article
Language:English
Published: IISTE 2013
Subjects:
HD28 Management. Industrial Management
Online Access:http://repo.uum.edu.my/20819/1/EJBM%205%2026%202013%201%2013.pdf
http://repo.uum.edu.my/20819/
http://www.iiste.org/Journals/index.php/EJBM/article/view/8057
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.repo.20819
record_format eprints
spelling my.uum.repo.208192017-02-01T03:04:51Z http://repo.uum.edu.my/20819/ Management control systems: a review of literature and a theoretical framework for future researches Hared, Bashir Abdisamad Abdullah, Zarifah Rafiul Huque, Sheikh Mohammed HD28 Management. Industrial Management The conventional perspectives of management control system (MCS) restrict MCS scope to economic rationales and merely emphasize on the single theme MCS techniques; i.e. planning, budgeting, performance measure and motivation related issues.Similarly, conventional perspective focuses on the internal processes within an organization.On the other hand, the current perspectives of MCS attempt to address the behavioral issues within and outside organizational operations.However, both perspectives fail to provide enough attention to the important central factors of MCS issues in the developing nations.The role of socio-cultural factors in MCS design and use is an emerging matter that has received less concern in the both conventional and contemporary MCS literature. In an attempt to broaden the scope of MCS functions, the paper reviews the main themes of MCS literature and offers a theoretical framework that considers the different social settings of the different nations.The theoretical framework is intended to enable us to understand the forms of MCS in the developing nations as well as developed nations. The methodology of the paper is mainly driven by theoretical reviews of MCS literature, which is hoped to be useful to reduce the research gaps of the earlier concepts. IISTE 2013 Article PeerReviewed application/pdf en cc_by http://repo.uum.edu.my/20819/1/EJBM%205%2026%202013%201%2013.pdf Hared, Bashir Abdisamad and Abdullah, Zarifah and Rafiul Huque, Sheikh Mohammed (2013) Management control systems: a review of literature and a theoretical framework for future researches. European Journal of Business and Management, 5 (26). pp. 1-13. ISSN 2222-1905 http://www.iiste.org/Journals/index.php/EJBM/article/view/8057
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Hared, Bashir Abdisamad
Abdullah, Zarifah
Rafiul Huque, Sheikh Mohammed
Management control systems: a review of literature and a theoretical framework for future researches
description The conventional perspectives of management control system (MCS) restrict MCS scope to economic rationales and merely emphasize on the single theme MCS techniques; i.e. planning, budgeting, performance measure and motivation related issues.Similarly, conventional perspective focuses on the internal processes within an organization.On the other hand, the current perspectives of MCS attempt to address the behavioral issues within and outside organizational operations.However, both perspectives fail to provide enough attention to the important central factors of MCS issues in the developing nations.The role of socio-cultural factors in MCS design and use is an emerging matter that has received less concern in the both conventional and contemporary MCS literature. In an attempt to broaden the scope of MCS functions, the paper reviews the main themes of MCS literature and offers a theoretical framework that considers the different social settings of the different nations.The theoretical framework is intended to enable us to understand the forms of MCS in the developing nations as well as developed nations. The methodology of the paper is mainly driven by theoretical reviews of MCS literature, which is hoped to be useful to reduce the research gaps of the earlier concepts.
format Article
author Hared, Bashir Abdisamad
Abdullah, Zarifah
Rafiul Huque, Sheikh Mohammed
author_facet Hared, Bashir Abdisamad
Abdullah, Zarifah
Rafiul Huque, Sheikh Mohammed
author_sort Hared, Bashir Abdisamad
title Management control systems: a review of literature and a theoretical framework for future researches
title_short Management control systems: a review of literature and a theoretical framework for future researches
title_full Management control systems: a review of literature and a theoretical framework for future researches
title_fullStr Management control systems: a review of literature and a theoretical framework for future researches
title_full_unstemmed Management control systems: a review of literature and a theoretical framework for future researches
title_sort management control systems: a review of literature and a theoretical framework for future researches
publisher IISTE
publishDate 2013
url http://repo.uum.edu.my/20819/1/EJBM%205%2026%202013%201%2013.pdf
http://repo.uum.edu.my/20819/
http://www.iiste.org/Journals/index.php/EJBM/article/view/8057
_version_ 1644283066273759232
score 13.211869

Similar Items