Table 1 MCS framework according to Malmi... | Emerald Publishing

Table 1

MCS framework according to Malmi and Brown (2008)

Cultural controls	Malmi and Brown (2008) define cultural controls by referring to Flamholtz (1983) as “[…] the set of values, beliefs and social norms which tend to be shared by its members and, in turn influence their thoughts and actions” (Flamholtz, 1983, p. 158)
Planning	Planning can be understood as “ex ante form of control” (Flamholtz et al., 1985, p. 39). According to Malmi and Brown (2008), it encompasses setting the goals, developing standards or actions that are required to achieve those goals, and enabling coordination by adjusting the goals set across the organization
Cybernetic controls	Malmi and Brown (2008) describe cybernetic controls by referring to Green and Welsh (1988) as “a process in which a feedback loop is represented by using standards of performance, measuring system performance, comparing that performance to standards, feeding back information about unwanted variances in the systems, and modifying the system's comportment” (Green and Welsh, 1988, p. 289)
Reward and compensation	The control element reward and compensation builds on “motivating and increasing the performance of individuals and groups through attaching rewards to control effort direction, effort duration, and effort intensity” (Malmi and Brown, 2008, p. 292)
Administrative controls	Malmi and Brown define administrative controls by referring to Simons (1987) as “[…] those that direct employee behaviour through the organizing of individuals (organisation design and structure), the monitoring of behaviour and who employees are made accountable to for their behaviour (governance); and through the process of specifying how tasks or behaviours are to be performed or not performed (policies and procedures)” (Malmi and Brown, 2008, p. 292)

Source(s): Table created by author