Management Control System: A Literature Review

Abstract

The purpose of this study is to review the benefits of management control system on the organization and how they can control their employees and resources to achieve their goals. This paper used a meta-analysis and considered the previous literature to evaluate the works of MCS. The study concluded that the MCS provide a lot of benefits to the organizations such as supported the control system inside the organization and improve it, encourage the employees to achieve the organization goals, help the top management in the organizations for their decision making and provide to them the information’s that are timely and accurate, improve the performance of the organization and help them to produce a new product and enter a new marketing, MCS work to supports the organization strategies to their goals and objectives, and MCS provide to the organization a competitive advantages to compete in their environment. This paper recommended more studies on MCS in developing countries.