Management Information Systems Commons^™

The Impact On Organizational Performance Of Contextual Factors, Strategy And Management Control Systems, Nazmi Saeb Jarrar

Theses: Doctorates and Masters

This dissertation examined antecedents of the use of contemporary management control systems (MCS) by testing the alignment of strategic and contextual variables with variables of contemporary systems of control in the organization. The study further explored the performance consequences of the implementation of these control systems, and the manner in which strategy can influence the organization’s control culture and management accounting practices. The impact of contextual factors, notably size and structural arrangements, such as decentralization and diversification, on management's choice of control systems were also examined. Hence, the study addressed the need for a better understanding of the association between …