Management Control Systems as a Catalyst of Strategic Agility and Organizational Performance

The continual evolution of Management Control Systems as a Package (MCSP) today encompasses accounting, finance, human resources, market-based data, management control and information systems, and the entire culture of an organization, yet defies a precise typology (Merchant, Van der Stede, 2006) (Malmi, Brown, 2008) or a consistent global definition (Cruz, Scapens, Major, 2011). The intent of this analysis is to evaluate the concept of how management control systems (MCS) have over time evolved into MCSPs, and what advantages can be used for relying on them to increase organizational performance. The issues and difficulties that arise from using MCSPs, their distinctive uses, and the typologies of MCSPs are discussed, along with examples of how they can be used to increase organizational performance.

The Foundational Elements of MCSPs .

The MCSP taxonomies compared in this analysis include the one created...
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