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) : Daft,R L ; MacIntosh,N B

PDF Url : ADA139083

Report Date : Feb 1984

Pagination or Media Count : 63

Abstract : Management control research from organization theory, accounting and business policy is reviewed, and a two-stage qualitative study of management control systems (MCS's) 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)

Descriptors :   *Organizations, *Operational effectiveness, *Management planning and control, Planning programming budgeting, Human resources, Resource management, Strategy, Policies, Personnel management, Manpower utilization, Efficiency, Optimization, Human relations, Management

Subject Categories : Administration and Management

Distribution Statement : APPROVED FOR PUBLIC RELEASE