Six Sigma and Management Control Systems

This study focuses on the introduction of a Six Sigma Continuous Improvement Program and the extent to which an organisation's Management Control System (MSC) supports this new corporate strategy.The research findings show that the sustainability of a Six Sigma program requires the organisation's MCS to expand and fully support this strategic initiative. The financial returns from the upfront investment of implementing a Six Sigma program can only be realised over a number of years. The maximisation of those returns will be reached only when Six Sigma improvement tools and techniques receive rapid, organised deployment and are in everyday use by all employees. That is, when Six Sigma is no longer viewed as a standalone quality initiative but is an integral part of the corporate culture.The findings will have implications for organisations that are considering investing in a Six Sigma program. The paper will be of interest to academics, accountants and senior managers