Management Control System: Theoretical and Realistic Literature Assessment: Assessing the Literature and Practical Implications of Management Control Systems

Abstract

The effort of this partis to assess the status of the hypothetical and sensible text pertaining to thestudy of organization control systems. More than the preceding four decades,the MCS literature has been subjugated by the eventuality paradigm, theincessant redefinition of what constitutes an ‘MCS, and the quantitative-ledimplications and findings that remain allied to the role of relative factors inMCS design and use. Even though the academicand abstract underpinnings (and consequent methods) have now become moreassorted, it leftovers relatable to present this chapter vis-à-vis thisprevailing paradigm and the synchronized methodologies. This chapter also seeksto exhibit the comparative scarcity of study on the pragmatic implications ofadministrative dysfunctional behaviours as a consequence of MCS.