Management Control Systems and Corporate Governance: A Theoretical Review.

Main Article Content

Palka Chhillar Pradip Banerjee

Abstract

This study presents a systematic review of research on the relationships between various management control system (MCS) components as a package with corporate governance and on their impact on organizational performance. The motivation for the study originates from the past studies who suggested a dearth of research on the configuration and inter-linkages among all components of MCS package: cultural control, planning, cybernetic control, reward and compensation, and administrative control. A thematic approach is followed to conduct a systematic literature review. The review builds upon existing literature and contributes toward identifying research gaps, which may contribute to the existing body of knowledge through theory building and empirical testing.Keywords: management control systems, corporate governance, organizational performance, cybernetic control, administrative controls, rewards and compensation, cultural control, planning

Article Details

How to Cite
CHHILLAR, Palka; BANERJEE, Pradip. Management Control Systems and Corporate Governance: A Theoretical Review.. Asia-Pacific Management Accounting Journal, [S.l.], v. 10, n. 2, p. 103-128, june 2015. ISSN 2550-1631. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/370>. Date accessed: 22 july 2018.
Section
Management Accounting