The Use of Management Control Systems (MCS) Information in the Small Business Sector and the Relationship between MCS, Strategy and Performance

2005 ◽  
Author(s):  
Sinikka Jänkälä
Keyword(s):  
Small Business ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Business Sector ◽  
And Performance ◽  
The Relationship

scholarly journals Management control systems and performance in small and medium family firms

2016 ◽  
Vol 6 (1) ◽  
Author(s):  
Antonio Duréndez Gómez-Guillamón ◽  
Daniel Ruíz-Palomo ◽  
Domingo García-Pérez-de-Lema ◽  
Julio Diéguez-Soto
Keyword(s):  
Control Systems ◽  
Business Performance ◽  
Family Firms ◽  
Positive Influence ◽  
Family Businesses ◽  
Management Control ◽  
Family Influence ◽  
Management Control Systems ◽  
And Performance ◽  
The Relationship

The purpose of this paper is to analyze whether family influence impacts on the degree of utilization of the management control systems (MCS), and the relationship between the former and performance. To this end, this study was carried out using a sample of 900 Spanish SMEs, both family and non-family businesses. The findings show that family businesses use less management control systems than non-family firms and that the use of MCS has a positive influence on business performance. This study is useful for firm managers and practitioners as it can encourage them to develop systems that allow control of the firm direction and improve the firm's competitiveness.

The Structural Effects of Quality Management Control Systems on Organizational Performance

2015 ◽  
pp. 389-406
Author(s):  
Zulnaidi Yaacob
Keyword(s):  
Quality Management ◽  
Organizational Performance ◽  
Control Systems ◽  
Employee Satisfaction ◽  
Computer Software ◽  
Cost Benefit ◽  
Management Control ◽  
Management Control Systems ◽  
And Performance ◽  
The Relationship

This chapter discusses the results of an investigation into the effects of control systems on organizational performance within the context of Quality Management (QM). Data were collected using questionnaires from 205 managers within local authority organizations in Malaysia. Respondents were selected using stratified random sampling, and the data was analyzed using two computer software programs: SPSS and AMOS. The findings demonstrate the existence of a significant effect for Quality Management Control Systems (QMCS) on employee satisfaction, innovation, and cost benefit. Although the direct effect of QMCS on customer satisfaction was insignificant, this relationship was mediated by the dimensions of employee satisfaction and cost benefit. In summary, this chapter provides evidence for the significant role performed by control systems as a source for performance improvement within QM-organizations. In addition, this study reveals that the relationship between control systems and performance is not a simple and direct relationship but rather a structural relationship.

scholarly journals Family Management and Firm Performance in Family SMEs: The Mediating Roles of Management Control Systems and Technological Innovation

2019 ◽  
Vol 11 (14) ◽  
pp. 3805 ◽  
Author(s):  
Daniel Ruiz-Palomo ◽  
Julio Diéguez-Soto ◽  
Antonio Duréndez ◽  
José António C. Santos
Keyword(s):  
Firm Performance ◽  
Control Systems ◽  
Technological Innovation ◽  
Management Control ◽  
Management Control Systems ◽  
Family Management ◽  
Mediating Role ◽  
Family Smes ◽  
The Relationship

The aim of this research is to analyze the mediating role of the use of management control systems (MCS) and the achievement of technological innovation (TI) in the relationship between family management and firm performance in family small and medium-sized enterprises (SMEs). A questionnaire was conducted by 617 managers of family SMEs in Spain, and our model was tested using partial least squares. Our findings show that both MCS and TI play crucial mediating roles in the understanding of the relationship between family management and firm performance. As a result, family-managed firms that utilize MCS and produce TI are much more likely to generate better performance. These results encourage family managers to use formal MCS because in that way they will contribute to obtaining better firm performance, directly and indirectly through TI. We focus on private family SMEs, because these specific firms contribute significantly to the economies worldwide. This paper contributes to resolve the controversy regarding the relationship between family management and firm performance introducing MCS and TI as mediating factors.

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