Malmi and brown (2008) - MCS as packages

Question 1

Date for Otley

Answer 1

1980

Question 2

Date for Simons

Answer 2

1995

Question 3

Definition of MCS as package by Otley (1980) and Simons (1995)

Answer 3

A collection or set of controls and control systems. The individual control can be more traditional accounting controls such as budgets or financial measures, or administrative controls such as organisational structure and governance, along with more socially based controls such as values and culture.

Question 4

Date for Chenhall

Answer 4

2003

Question 5

What did Chenhall (2003) describe?

Answer 5

MCS do not operate in isolation. While many MCS consider single them or practices seemingly unconnected from each other and the context in which they operation these invariably sit within the broader control systems.
MA is a collection of practices such as budgeting or product costing. MAS is the systematic use of MA to achieve some goal. MCS is a broader term which encompasses MAS and social aspects such as personal and clan control

Question 6

Date for Fisher

Answer 6

1998

Question 7

What did fisher (1998) describe?

Answer 7

Argued that if links between various MCs are not recognised, then the way in which the considered MCS components relate to studied contingent variables will lead to erroneous conclusions..
Difficulties defining what is meant by MCSs

Question 8

Date for van der Stede?

Answer 8

2007

Question 9

What did van der Stede (2007) describe

Answer 9

Separates management control from strategic control and defines management control as dealing with employee behaviour. The possibility that employees will do something not in the best interests of the company