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Description

This book introduces the tools and systems of management control used
in organisations today. The focus is on how managers implement and use
management control systems (MCS).

It is structured in three parts, addressing different perspectives:

Which organisational structure should we choose, and for which type
of management control? How have organisational structures developed
in recent decades? What is the impact of these organisational changes
on MCS?

What performance measurement and management systems (PMMS)
do managers and management accountants use? What are financial
performance measurement systems and how do they work? What are
strategic and operational performance measurement systems and how
do managers use them?

Who is the management accountant? What does he or she do?

The book emphasises the social, behavioural and situational dimensions of
management control. It offers many practical examples and case studies,
with solutions and discussions. It provides students with insights into
business life and a better understanding of control practices.