By Mohammad Moshtari and Ali A. Ghaemi
The goal of applying a Management control system (MCS) is to help an organisation in implementing its objectives and strategies efficiently and effectively. A MCS ensures the congruence between organisational units’ and managers’ goals and explains deviation between them.
The main intent of this paper is to provide an auditing framework for evaluating formal management control systems in organisations, or measuring improvement in implementing a management control system in organisations.
The study relies on an explorative study; and represents 50 questions based on the approach developed by Robert Anthony and his colleagues. The result of its application in one public organisation is presented in the final section of this paper.Content reserved for CMA Australia members. Please go to HOME PAGE and log in to see the content. Your Username is your email address registered with CMA Australia. Your Password is you Member Id Number which starts from either MID/CID. This is printed on your certificate/renewal notice/invoice. You are required to input the full Id including MID/CID. User Name:_________________________ (your email address; e.g. firstname.lastname@example.org)Password: __________________________(your CID or MID number without spaces. e.g CID-003015) If you are having problems, members are requested to contact email@example.com to get log in details.