TY  - JOUR
AB  - Extending Simon’s (1990) work, this paper proposes an effective management control system that allows companies to integrate different management control systems in order to improve operational effectiveness, employee creativity, and company competitiveness. Reviews conventional and modern competitive strategies and discusses both positive and negative effects of management control systems. Argues that to be effective, diagnostic management systems must be supplemented by boundary control systems, interactive control systems, and belief systems. Effective integration of the four different management control systems, it is argued, is dependent on companies applying them in a way that maximises operational effectiveness without limiting employee creativity. The importance of starting the design of a management control system with the specification of a system of beliefs which defines the company’s values and direction is highlighted.
VL  - 12
IS  - 1
SN  - 0955-534X
DO  - 10.1108/09555340010307558
UR  - https://doi.org/10.1108/09555340010307558
AU  - Kimura Shogo
AU  - Mourdoukoutas Panos
PY  - 2000
Y1  - 2000/01/01
TI  - Effective integration of management control systems for competing in global industries
T2  - European Business Review
PB  - MCB UP Ltd
SP  - 41
EP  - 45
Y2  - 2024/04/25
ER  -