MAF Carrefour Jordan: management control systems at an early-stage retail company
Publication date: 4 November 2019
Abstract
Learning outcomes
Through the discussion of this case, students will have a better understanding of the managerial dilemma associated with the implementation of management control in an early-stage firm. Students will provide proposals to improving current management control. Finally, this case encourages students to think about the costs and benefits of implementing formal management control systems.
Case overview/synopsis
As the company grows, it becomes difficult to keep control of the organization. The organizational structure of Majid Al Futtaim (MAF) Carrefour Jordan is too centralized, and the top management is confronted with information overload, which inhibits their ability to pursue strategic goals. The department managers are also confronted with communication problems, and they are evaluated based on the indicators that were out of their control. Processes and rules do not permit managers sufficient autonomy, and neither do these motivate employees towards organizational strategic goals. It is obvious that many control issues needed to be addressed in MAF Carrefour Jordan. However, given the limited budgets, MAF Carrefour Jordan managers need to decide which control systems to implement first.
Complexity academic level
This case can be used in an introductory cost accounting and management control course at the undergraduate or postgraduate level. The case should be introduced after students attained a baseline understanding of management control system fundamental concepts. However, this case is equally effective in introducing concepts to students who are new to management control systems.
Supplementary materials
Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.
Subject code
CSS 1: Accounting and Finance
Keywords
Acknowledgements
Disclaimer. This case is written solely for educational purposes and is not intended to represent successful or unsuccessful managerial decision-making. The authors may have disguised names and financial and other recognizable information to protect confidentiality.
Citation
Du, Y. and Salameh, E. (2019), "MAF Carrefour Jordan: management control systems at an early-stage retail company", , Vol. 9 No. 3. https://doi.org/10.1108/EEMCS-08-2018-0199
Publisher
:Emerald Publishing Limited
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