... only Although the use of management control systems (MCS) is known to support organizational strategic success, the role played by MCS to monitor stakeholder satisfaction, thus minimizing stakeholder relationship severance, during uncertain events such as business succession remains...

...Anne-Mie Reheul; Ann Jorissen Purpose – Drawing on upper echelons theory, the purpose of this paper is to examine whether CEOs place their distinctive marks on the design of planning, control and evaluation systems (i.e. management control systems (MCS)) in small- and medium-sized enterprises...

... through to the later developments of more formal systems. This leads to a consideration of implications for small businesses, practitioners and policy makers. © MCB UP Limited 1998 Management information Management control Growth BPR Cash flow Journal of Small Business and Enterprise...