The Nature of Management Control Systems

  • Andrew M. McCosh
  • Mawdudur Rahman
  • Michael J. Earl


A management control system is a set of administrative procedures through which one group of people in an organisation intentionally influence or affect the behaviour of another group. If it is effective, it will ensure that the top management policy decisions are put into practice at the level of operations. The design of such a system is a complicated affair— much more so than the systems of operational control which we have already examined. This is because a management control system seeks to control the behaviour of people, and these people are in turn attempting to control the behaviour of others. The word ‘control’ should not be taken to imply a negative kind of control, an oppressive kind. In many cases, the goal of the control system is to help a manager do his own planning and thinking more effectively, so that he becomes able to do things he could not previously do at all, which is not only useful to the organisation but a source of great satisfaction to the man or woman involved.


Cash Flow Management Control Performance Appraisal Management Control System Budget Process 
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Copyright information

© Andrew M. McCosh, Mawdudur Rahman and Michael J. Earl 1981

Authors and Affiliations

  • Andrew M. McCosh
  • Mawdudur Rahman
  • Michael J. Earl

There are no affiliations available

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