In this paper we discuss the Management Control Systems (MCSs)–strategy relationship in the light of an empirical analysis. We debate the attention to the fit of MCS and strategy at given moments in time which is typical of a contingency approach, and we search for an understanding of the...

The literature suggests a problem emerging between management controls systems with the new responsibilities that companies must take into consideration. This study examines a system design management control tool orientation as behaviors that can overcome the uncertainties related to the...

This study aims to the behavior of management control; it is providing a model to the behavior of integration of social responsibility in the management control tools. This model was validated with 306 Tunisian companies in the industrial sector. Through a questionnaire, the data collected are...

In this paper present relationship among strategic planning and managerial control process. For begin I want present few elements about strategic planning and managerial control in order to identify link inter these elements.

While the accounting literature has extensively studied the role of transfer pricing (TP) within the management control system (MCS) of companies, MCS issues related to cross-border transfers have received far less attention. In this case study, we investigate how TP tax compliance influences...

Purpose – This paper seeks to extend the understanding of how formal management control systems (MCSs) contribute to the construction of performance management systems (PMSs) in the French higher education (HE) sector. Design/methodology/approach – Empirical data are gathered both at the...

Agricultural enterprises in Mexico have traditionally lacked administrative technical expertise, have been limited to use the minimum tools necessary to meet their fiscal commitments, and have neglected innovative techniques that would allow them to increase the agribusiness' profits. In this...

Education should give attention to the growing demand, so that the state should not lose its responsibility to society to offer this social commitment, even when private initiative tends to absorb a significant proportion of students. The parameters of accreditation, certification part of new...

The management control systems,obstacle or mover of the strategic adaptation ? An illustration through the development of new control systems in five French networks companies. The management control systems are traditionally seen as the tools of the implementation of a predetermined strategy,...