An Integrated Approach to Management Control Systems Design in Service Organizations: An Exploratory Case Study

• In Event: Managerial Accounting Issues

Abstract

Management control is a tool to assist organization to the attainment of its goals and objectives. Over the past four decades, management control theories and applications have been developed extensively. However, there are still some discussions regarding the nature of MCS and how exactly it would add value of an organization. This paper investigated how managers in Ace car Rental Company utilize various management control tools to achieve their objectives using a format of semi-structured interview. After the testing the current model and the application to our cases analysis, there is a model developed based on the existing MCS models. This paper would assist in filling in the gap of different emphasis on existing MCS models, and aim to provide a high-level application understanding of how MCS would assist any organization in strategic planning, operational controls and financial controls perspective. This paper would also constitute as an aid to policy makers, researchers and entrepreneurs.

Authors

• Kalinga Jagoda, University of Guelph

• Ruoyi Wang, University of Guelph