The Use of Management Control Systems: Impact on Companies’ Performance

Research output: Contribution to conferencePaperResearchpeer-review

Abstract

This paper investigates the relationship between the use of management control systems (MCS) and companies’ performance. The paper focuses on how executive managers’ use of MCS relates to developments in company performance. The MCS investigated are: strategy, evaluation of subordinates, rules and procedures, and executive managers’ focus on customer relations when guiding and directing their subordinates. A path model is developed which proposes that a larger extent of using the above MCS as well as the frequency of business and leadership evaluation are associated with development in financial performance. Using survey data on executive managers’ use of MCS in large companies, the paper shows patterns in the extent to which managers in large companies use the MCS and how this affects company performance. The results confirm that there are some positive and some negative connections between the use of the MCS and company performance.
Original languageEnglish
Publication date2016
Number of pages31
Publication statusPublished - 2016
EventThe 10th International Management Control Research Conference - University of Antwerp, Antwerp, Belgium
Duration: 7 Sep 20169 Sep 2016
Conference number: 10
http://www.managementcontrolassociation.ac.uk/conference-2016/

Conference

ConferenceThe 10th International Management Control Research Conference
Number10
LocationUniversity of Antwerp
CountryBelgium
CityAntwerp
Period07/09/201609/09/2016
Internet address

Keywords

  • Management control systems
  • Performance
  • Large companies
  • Strategy
  • Evaluation
  • Customer orientation
  • Rules
  • Procedures

Cite this

Willert, J. (2016). The Use of Management Control Systems: Impact on Companies’ Performance. Paper presented at The 10th International Management Control Research Conference, Antwerp, Belgium.
Willert, Jeanette. / The Use of Management Control Systems : Impact on Companies’ Performance. Paper presented at The 10th International Management Control Research Conference, Antwerp, Belgium.31 p.
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Willert, J 2016, 'The Use of Management Control Systems: Impact on Companies’ Performance' Paper presented at, Antwerp, Belgium, 07/09/2016 - 09/09/2016, .

The Use of Management Control Systems : Impact on Companies’ Performance. / Willert, Jeanette.

2016. Paper presented at The 10th International Management Control Research Conference, Antwerp, Belgium.

Research output: Contribution to conferencePaperResearchpeer-review

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Willert J. The Use of Management Control Systems: Impact on Companies’ Performance. 2016. Paper presented at The 10th International Management Control Research Conference, Antwerp, Belgium.