... be a source of constraints which can be influenced only to a limited extent (see e.g. Maalouf and Gammelgaard, 2016). The remainder of this paper is structured as follows. Section 2 discusses management control in a multidivisional setting, and the incompatibilities between the accounting-based...

... The purpose of this paper is to respond to recent calls for understanding how multiple management control (MC) and performance measurement (PM) systems are used simultaneously for managing performance, particularly in the context of small- and medium-sized enterprises (SMEs). Data are collected during...

... in both strategy and performance measurement systems (PMSs). Findings This research contributes to the debate on the appropriateness of introducing PMSs as formal management control mechanisms. The analysis of data led to three main findings. First, the introduction of IT systems and specific...

... UP Limited 2000 Performance measurement Engineering Design Management control Goals subject to S_{r=1 to s}[u_r y_rj] / S_{i=1 to m} [v_i x_ij] <= 100 for j...

... client base (Haywood‐Farmer and Nollet, 1991, p. 196). Design Improvement Management control Operations management Process management Service levels The production process model has occupied a central position in the production operations literature for several decades. Postulating...

..., flexible and utilizes information gathered through an unbroken chain of customer input and feedback in ensuring competitiveness through continuous improvement. Contributions of the model are also listed. © MCB UP Limited 1992 Implementation Management control Modelling Service industries...

...W. Bruggeman; L. Bartholomeeusen; A. Heene The relationship between the operational behaviour of a service system and the type of management control system used by the service company is addressed. A number of case studies are used to demonstrate that when the management control systems...