The Review and Follow-up Process Key to Effective Budgetary Control

1976 ◽  
Vol 1 (3) ◽  
pp. 1-6 ◽  
Author(s):  
J.C. Camillus
Keyword(s):  
Control Systems ◽  
Research Finding ◽  
Corporate Performance ◽  
Management Control ◽  
Management Control Systems ◽  
Budgetary Control

This article draws from the research finding that the effectiveness of management control systems is influenced more by the manner of administration of the systems than by greater sophistication in their design. In particular, the process of review and follow-up of actual corporate performance in relation to the budget is identified as one of the prime determinants of effectiveness. Guidelines for ensuring an effective review and follow-up process are suggested.

Management control systems and organisational learning: the effects of design and use

2014 ◽  
Vol 27 (2) ◽  
pp. 169-187
Author(s):  
Shu Hui Wee ◽  
Soon Yau Foong ◽  
Michael S.C. Tse
Keyword(s):  
Control Systems ◽  
Design Methodology ◽  
Organisational Learning ◽  
Management Control ◽  
Influential Factor ◽  
Management Control Systems ◽  
Survey Method ◽  
Content Type ◽  
Empirical Results

Purpose – The purpose of this paper is to present a study on relationships between the design of management control systems (MCS), the use of MCS and organisational learning (OL). Design/methodology/approach – This study adopted a survey method. A written questionnaire was prepared and mailed out to collect quantitative data. After analysis of the empirical results, follow-up interviews were conducted to develop a deeper understanding of the empirical results. Findings – Findings of the study show that both the design and use of MCS are significantly associated with levels of OL activities in organisations, and the use of MCS is found to be a more influential factor in OL. Originality/value – This paper contributes to the accounting literature by providing empirical evidence on the relative impacts of the design and use of MCS on OL activities in organisations and the interaction between the design and use of MCS in influencing OL.

The Effect of Management Control Systems during the COVID-19 Pandemic: Does the Market Appreciate the Breadth of Vision?

2020 ◽  
Author(s):  
Jacobo Gomez-Conde ◽  
Ricardo Malagueño ◽  
Ernesto Lopez-Valeiras ◽  
Fabricia Rosa ◽  
Rogerio Lunkes
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Management Control Systems
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