... 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...

... and requiring little resource. . Owner-managers that lack management vocabulary may still understand and employ the underlying concepts. Therefore, business advisers should avoid technical terms and explain concepts clearly. . The business, the owner-manager and the management control processes develop...