出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Effective management control systems are very essential to organisations both as a safeguard against waste, abuse and fraud and as a means of ensuring that policies laid down by management are properly implemented. The purpose of this study is to consider some strategic issues related to the nature and importance of management control systems in any type of organization. An interpretive study approach was adopted for the design and gathering data for analysis. This approach culminated in the identification, documentation and interpretation of meanings, beliefs, thoughts and general impressions about managerial control systems. The study revealed that the effectiveness of organizational operations largely depends on sound managerial controls. It was also realized that controls are used to set the direction of strategic change and to energize and inspire workforce in the process of growth. Managerial control systems equally help in focusing attention on particular issues; creating dialogue, and stimulating learning, thereby allowing new ideas and strategies to emerge in response to opportunities or threats in the competitive environment.
