This study examines how the contingency factors identified by Chenhall impact on the Management Control Systems (MCSs) of NGOs. Based on literature review, it finds that the management controls of for-profit organisations and NGOs do not follow similar paths as the nature and objectives of the...

This paper is centred on the research related to international financial reporting standards (IFRS). IFRS are of great usefulness for countries which do not have a national standards setting body as the preparation of accounting standards involves considerable cost and, it would not be...

The purpose of this paper is to highlight the importance of the roles of management control systems in creating competitive advantage and present a framework for its measurement. A literature review was conducted on management control systems, competitive strategy, budgetary control systems and...

The purpose of this paper is to highlight the importance of the roles of management control systems in creating competitive advantage and present a framework for its measurement. A literature review was conducted on management control systems, competitive strategy, budgetary control systems and...

This paper explains how management control systems (MCS) can be understood as made up of five distinct subsystems but why only three are relevant for joint ventures (JV). It explores the reasons that have been advanced in the academic literature to support the identification of each MCS...