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Management Control Systems as a Package Essay

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Below is an essay on "Management Control Systems as a Package" from Anti Essays, your source for research papers, essays, and term paper examples.


Management Control Systems as a Package |
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In order to appreciate Management Control Systems (MCS), it is crucial to define the underlying concepts it encompasses. Though inconsistency and lack of clarity exists amongst researchers, MCS in broad terms incorporates Management Accounting Systems (MAS) which refers to methodical implementation and application of management accounting to achieve predetermined goals whilst integrating an element of clan controls (Chenhall, 2003). Abernethy and Chua (1996) define MCS more specifically with relation to steering, governance and control, arguing that MCS assume that someone, senior management for instance, is seeking to control behaviour of others, such as employees.
The primary focal points to be examined are the supporting arguments in contrast with challenges in implementing MCS as a package (MCSP). Analysis will further review two MCSP typologies that assume differing trajectories despite having similar control systems with a variation in terminology, applied to a case study of Tekla Oyj.

The reasons MCS operate as a package may be questionable unless critically analysed in context; why implement MCS as a package? The term ‘package’ refers to the grouping of related components into a system. Thus MCSP can be viewed as an ‘ecosystem’ of management controls that operate collaboratively to devise an infrastructure that supports organisational objectives, controls activities and in turn drives organisational performance. Malmi and Brown (2008) therefore, argue MCS do no operate in isolation; MCS in a remote sense are to a degree, inadequate. It proves insufficient and to some extent inefficient to have good financial performance measurement systems without alignment of people’s actions and behaviours with the entity’s mission; these control systems ought to function as complementary to derive desired goals of the organisation.
MCS are required throughout the organisation to...

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"Management Control Systems as a Package". Anti Essays. 22 Apr. 2019


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Management Control Systems as a Package. Anti Essays. Retrieved April 22, 2019, from the World Wide Web: https://www.antiessays.com/free-essays/Management-Control-Systems-As-A-Package-381304.html