...Elisa Truant; Edoardo Crocco; Francesca Culasso; Safiya Mukhtar Alshibani Purpose The popularity of Management Control Systems (MCS) has increased due to rising uncertainty in business operations. They help companies implement strategies, manage information and incentivize managers with common...

... Performance management and control system Performance measurement systems Management control systems In 1992, David Norton and Robert Kaplan made an important contribution to the field of performance measurement and management (PMM) by proposing the balanced scorecard (BSC) in their article titled...

... Emerald Publishing Limited Licensed re-use rights only Responsibility centre management Management control systems Resource allocation Budgeting Higher educational institution Suresh Kalagnanam is the corresponding author and can be contacted at: Kalagnanam@Edwards.usask.ca...

...Ilse Maria Beuren; Delci Grapégia Dal Vesco Purpose This study analyzes the relationship between two elements of the management control systems (MCSs) (performance measurement systems (PMSs) and socialization processes) and four dimensions of the theory of cooperation (information sharing, problem...

... Emerald Group Publishing Limited 2013 Business analytics Performance management systems Performance measurement Management control systems Performance management Decision making In recent years, companies have been developing more sophisticated performance management systems (PMSs...