The relationship between business strategy, management control systems and performance: Evidence from China

2011 ◽  
Vol 27 (1) ◽  
pp. 193-203 ◽  
Author(s):  
Mathew Tsamenyi ◽  
Sunil Sahadev ◽  
Zheng Shi Qiao
Keyword(s):  
Control Systems ◽  
Business Strategy ◽  
Strategy Management ◽  
Management Control ◽  
Management Control Systems ◽  
And Performance ◽  
The Relationship

scholarly journals Management control systems and performance in small and medium family firms

2016 ◽  
Vol 6 (1) ◽  
Author(s):  
Antonio Duréndez Gómez-Guillamón ◽  
Daniel Ruíz-Palomo ◽  
Domingo García-Pérez-de-Lema ◽  
Julio Diéguez-Soto
Keyword(s):  
Control Systems ◽  
Business Performance ◽  
Family Firms ◽  
Positive Influence ◽  
Family Businesses ◽  
Management Control ◽  
Family Influence ◽  
Management Control Systems ◽  
And Performance ◽  
The Relationship

The purpose of this paper is to analyze whether family influence impacts on the degree of utilization of the management control systems (MCS), and the relationship between the former and performance. To this end, this study was carried out using a sample of 900 Spanish SMEs, both family and non-family businesses. The findings show that family businesses use less management control systems than non-family firms and that the use of MCS has a positive influence on business performance. This study is useful for firm managers and practitioners as it can encourage them to develop systems that allow control of the firm direction and improve the firm's competitiveness.

The Structural Effects of Quality Management Control Systems on Organizational Performance

2015 ◽  
pp. 389-406
Author(s):  
Zulnaidi Yaacob
Keyword(s):  
Quality Management ◽  
Organizational Performance ◽  
Control Systems ◽  
Employee Satisfaction ◽  
Computer Software ◽  
Cost Benefit ◽  
Management Control ◽  
Management Control Systems ◽  
And Performance ◽  
The Relationship

This chapter discusses the results of an investigation into the effects of control systems on organizational performance within the context of Quality Management (QM). Data were collected using questionnaires from 205 managers within local authority organizations in Malaysia. Respondents were selected using stratified random sampling, and the data was analyzed using two computer software programs: SPSS and AMOS. The findings demonstrate the existence of a significant effect for Quality Management Control Systems (QMCS) on employee satisfaction, innovation, and cost benefit. Although the direct effect of QMCS on customer satisfaction was insignificant, this relationship was mediated by the dimensions of employee satisfaction and cost benefit. In summary, this chapter provides evidence for the significant role performed by control systems as a source for performance improvement within QM-organizations. In addition, this study reveals that the relationship between control systems and performance is not a simple and direct relationship but rather a structural relationship.

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