The purpose of the paper is to study the role of strategy and its change in the use of Management Control Systems (MCS … in the defender period the case company focused on traditional basic MCS' information. Then it made a very distinctive … shift from defender to prospector strategy. In these phases MCS changes followed strategy changes. The paper's major …

Purpose The purpose of this paper is to explore whether and how changes in the management control systems (MCS) of post …-secondary institutions (PSIs) in Western Canada can be described and explained in terms of formal and informal MCS; and whether and how … changes in the MCS of PSIs in Western Canada can be described and explained in terms of an integrative contingency …

survey and were further subdivided into 5 panels: (a) cost accounting, (b) planning–budgeting, (c) decision support systems … variables into fewer factors for both surveys. The survey revealed that the importance and the usage of ABC systems, planning … traditional cost accounting techniques was decreased. Budgeting techniques are still widely used …