Open AccessManagement Control System (MCS) as a Package Elements Influence on Organizational Performance in the Pakistani context
Author(s) -
Shafique Ur Rehman,
Rapiah Mohamed,
Hazeline Ayoup
Publication year - 2018
Publication title -
pakistan journal of humanities and social sciences
Language(s) - English
Resource type - Journals
eISSN - 2709-801X
pISSN - 2415-007X
DOI - 10.52131/pjhss.2018.0603.0047
Subject(s) - management control system , control (management) , organizational performance , context (archaeology) , knowledge management , empirical research , compensation (psychology) , business , process management , computer science , operations management , engineering , psychology , artificial intelligence , paleontology , philosophy , epistemology , psychoanalysis , biology
This paper intends to demonstrate the relationships between the management control system (MCS) as a package elements with organizational performance. Many studies conducted and investigated the impact of the management control system (levers of control) and organizational performance and ignore the elements of MCS as a package. Pakistan textile industry faces a lot of issues regarding MCS as packages elements and due to these issue organizational performance reduced. Therefore, current study portray a framework that consists of some vital elements of control adopted from Malmi and Brown (2008) MCS as a package like planning control, cybernetic controls, rewards and compensation controls, administrative controls, and cultural controls which if empirically investigated would demonstrate the extent of by in Pakistan textile industry and how these controls generate better organizational performance. This suggests that the need for more explanation of Pakistani textile industry managers on the need to adopt better MCS practices as these practices lead to better organizational performance. Although the current paper is conceptual in nature thus, needs an empirical study to address in the light of resource-based view theory.