“…The effectiveness of management control systems (MCSs) has been extensively examined in the literature, with the majority of studies focusing on the effect of MCSs on organisational outcomes, including organisational performance (Merchant, 1981;Abernethy and Guthrie, 1994;Snell and Youndt, 1995;Chenhall, 1997;Abernethy and Brownell, 1999;Hoque and James, 2000;Abernethy and Lillis, 2001;Baines and Langfield-Smith, 2003;Maiga and Jacobs, 2005;Abernethy et al, 2007;Sandino, 2007;Jermias and Setiawan, 2008;Lee and Yang, 2011) and organisational learning (Simons, 1995(Simons, , 2000Kloot, 1997;Makhija and Ganesh, 1997;Driver, 2001;Henri, 2006;Abernethy et al, 2007;Batac and David, 2009). However, less emphasis has been placed on examining MCS effectiveness in respect to specific behavioural outcomes, such as job-related stress (Hopwood, 1972;Imoisili, 1989;Shields and Shields, 1998;Shields et al, 2000;Gillespie et al, 2001), job satisfaction (Chenhall, 1986;Frucot and Shearon, 1991;Banker et al, 1993;Oliver and Anderson, 1994;Fletcher and Williams, 1996;Kim, 2002;Leach-Lopez et al, 2008;Lautizi et al, 2009) and employee organisational commitment (EOC) (Caldwell et al, 1990;Wallace, 1995;Mallak and Kurstedt, 1996;…”