A Cognitive Machine in the Organization of Study

Author(s):  
Farley Simon Nobre ◽  
Andrew M. Tobias ◽  
David S. Walker

Chapter X is concerned with the design of a management control system whose functional elements execute cognitive tasks of analysis, decision and control of the organization process performance. The management control system works in the form of an Adaptive Learning Cycle (ALC) whose principles of operation are based on single-loop and double-loop learning. Among its elements, it includes the participation of a cognitive machine whose responsibility involves the evaluation of the organization process performance through the tasks of analysis and decision. The design of the cognitive machine is reinforced with a set of criteria along with qualitative and quantitative analysis. Chapter X is complemented with Appendixes F, G and H. Appendix F defines the state variables (X) which are used in the management control of the organization process performance. Appendix G presents linguistic descriptions of the mental models which were designed and written for the cognitive machine. Appendix H demonstrates theorem proof as part of the quantitative analysis of the cognitive machine.

2014 ◽  
Vol 2 (3) ◽  
pp. 486
Author(s):  
Karsam Karsam ◽  
Ruth Leli Ravita Manurung

Management control system is one tool to implement strategies that can motivate all members of the organization to be able to achieve the goal. One of the important characteristics in applying management control system is the application of accountancy accounting. Accountability is based on the idea that a manager must be held accountable for his own achievements and achievements of his subordinates. Performance measurement and control systems are tools used by managers that are effective in achieving the expected goals and strategies. Thus the implementation of accountancy accountability will strengthen the relationship between management control systems with performance achievement.


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