Management Control System Essay
Simons (1994) defined MCS as "the formal, information-based routines and procedures managers use to maintain or alter patterns in organizational activities".
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A management control systems (MCS) …show more content…
 References 1. ^ Otley, D., 1994. Management coontrol in contemporary organizations: towards a wider framework, Management Accounting Research, 5, 289-299. 2. ^ Anthony, R. and Govindarajan, V., 2007. Management Control Systems, Chicago, Mc-Graw-Hill IRWIN. 3. ^ Anthony, R. and Young, D., 1999. Management control in nonprofit organizations, Boston, Irwin McGraw-Hill. 4. ^ Horngren, C., Sundem, G. and Stratton, W., 2005. Introduction to Management Accounting, New Jersey, Pearson. 5. ^ Simons, 1995, Levers of Control, Boston: Harvard Business School Press, p. 5 6. ^ Chenhall, R., 2003. Management control system design within its organizational context: Findings from contingency-based research and directions for the future, Accounting, Organizations and Society, 28(2-3), 127-168. 7. ^ Maciariello, J. and Kirby, C., 1994. Management Control Systems - Using Adaptive Systems to Attain Control, New Jersey, Prentice 1. Management Control Systems 2. Although Anthony defined management control as separate from strategic control and operational