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Management control systems and corporate governance: a theoretical review
, P Chhillar
Published in
Volume: 10
Issue: 2
Pages: 104 - 128

This paper reviews researches that study the relationship between the various components of the management control systems (MCS) as a package namely cybernetic control & cultural control and the organizational performance with the governance structures moderating the relationship by analyzing the theoretical models and empirical research available in the literature. It is concluded that our knowledge of the moderating impact of governance structures on the relationship is limited hence the review proposes a theoretical model proposing a positive associations between cybernetic controls & cultural control and organizational performance, with governance structures moderating the relationship, hence providing considerable scope for empirical testing of the model. A series of future research directions is presented.

About the journal
JournalAsia-Pcific Management Accounting Journal
Open AccessNo