The Impact of Management Control Systems (Mcs) on Organizations Performance a Literature Review

Abstract

The impact of management control systems (MCS) on organizations performance empirical research has been the subject of numerous studies during the past decade in developed and emerging economies. In the contemporary competitive, complex and changing global business environment, firms are being challenged to adopt business models that enable them to address the strategic uncertainties and risks they face in their business environments. The main issue of this study is that management accounting researchers argue that one of the ways firms can continually rejuvenate themselves to survive and succeed in these complex and uncertain environments is to understand the role of management control systems in Formulating a business strategy in management control systems that yields a sustainable competitive advantage which in turn lead to enhance organizations performance. The purpose of this study is attempting to wading in the literature review related to The impact of management control systems on organizations performance based on 10 articles published in a wide variety of journals. 
 Discuss some methodological issues related to stage in the organizational life cycle and, finally, review the main results related to this topic and provide suggestions for future research Literatures indicate several factors that could possibly influence management control systems and organizations performance. It is worth highlighting the numerous factors as it is possible to conduct the proper orientation of influence of management control systems on performance.

Influence of rational strategy implementation Sstyle on Pperformance of commercial state corporations in Kenya

“…In addition, this research study found that control system positively and significantly influenced the customer satisfaction of commercial state corporations in Kenya. The research study findings concur with the argument by Alkhafaji et al (2018) who found a strong linkage between management control systems and the performance of an organization. The research study findings also agree with the observation by Ongâand Abbey (2019), that the association between internal control systems and the quality of health service delivery was positive and significant.…”

“…Centralized control significantly influences organizational performance. Alkhafaji et al(2018) assessed how control systems affected organizational performance in Malaysia and found a strong linkage between management control systems and organizational performance. In a cross-sectional study, Ongâ and Abbey (2019) examined the relationship between control systems and the quality of service delivery in the public health sector in a local government in Uganda.…”

Social Work Education: Reevaluating Undergraduate Quality Assurance in the Social Work Unit, Fourah Bay College, University of Sierra Leone

“…The second analysis is the ''radical critique'' of appraisal. This critical management literature argues that appraisal and performance management are more covert forms of management control (Alkhafaji et al, 2018). This argues that tighter management control over employee behaviour can be achieved by the extension of appraisal to both manual and professional workers.…”

Dampak Peran Komitmen Organisasional, Teknologi Informasi, Sistem Penghargaan dan Hukuman terhadap Pengukuran Kinerja Organisasional

“…Begitu juga perguruan tinggi swasta di Jawa Tengah yang rata-rata belum menerapkan sistem penghargaan dan hukuman ini dengan adil dan menyeluruh. Sejalan dengan Alkhafaji et al (2018); Nguyen et al (2017) yang menyatakan bahwa dengan sistem penghargaan dan hukuman yang adil akan mendorong upaya terbaik dari para bawahan untuk meningkatkan kinerjanya. Dengan adanya keadilan prosedural maupun keadilan distribusi dalam upaya pengendalian manajemen organisasi dalam hal ini sistem Jurnal Kajian Akuntansi, Vol.…”