Analyze the Factors that have an Influence on the Management Control System.

Abstract

Purpose- The main intention of this paper is to study the factors that have an influence on the management control system in an organization

Design/Methodology:

A model is supported by literature to observe the factors that have an influence on management control system.

Findings- The literature and number of studies concluded that factors such as organizational structure, size and culture influence the management control system. As organization structure change from organic to mechanistic structure control system will also change, in the same way as centralized control system.

Research Implications: The study focuses on three factors such as organizational structure, size and culture that are affecting management control system .Future research should engage in investigating other factors that can also affect the management control system in the organization.