Accession Number:

ADA139083

Title:

The Nature and Use of Formal Control Systems for Management Control and Strategy Implementation.

Descriptive Note:

Technical rept.,

Corporate Author:

TEXAS A AND M UNIV COLLEGE STATION DEPT OF MANAGEMENT

Personal Author(s):

Report Date:

1984-02-01

Pagination or Media Count:

63.0

Abstract:

Management control research from organization theory, accounting and business policy is reviewed, and a two-stage qualitative study of management control systems MCSs is reported. The study identified four MCS components-budget, policies and procedures, performance appraisal system, and statistical reports--that were used at the middle management level in business organizations. Each MCS component played a role during the control cycle of target setting, monitoring, and corrective feedback. The findings were used to propose two models--one model links the MCS to business-level strategy implementation, and the other model defines primary and secondary roles for MCS components in the management control process. Author

Subject Categories:

  • Administration and Management

Distribution Statement:

APPROVED FOR PUBLIC RELEASE