摘要：AbstractThis paper proposes the mediating influence of management control systems using performance measurement as a proxy in the relationship between corporate governance and performance of banks in an era of post banking crisis that called for a bailout reform. Since the performance measurement information is used to influence the behaviour of organizational resources to implement organizational strategies, this study will test its ability to strengthen and facilitates boards’ functional effectiveness in ensuring sound banks’ performance after the bail-out reform using Otley 2009 performance measurement model.
关键词：Corporate governance;management control system;performance measurement system;banks performance
