Cuguero-Escofet, Natalia; Rosanas, Josep M. - IESE Business School, Universidad de Navarra - 2012
Management control systems (MCS) are designed to achieve the greatest possible goal congruence, where people pursue … specific levels of goal congruence independently of the situation. We conclude that there are two stable types of goal … congruence, labeled 'maximum goal congruence' - where MCS design is just and use is just too-, and 'minimum goal congruence …