A Few Outlines of Development and Introduction of Management Control Systems
Abstract
This paper examines key aspects of the development and implementation of management control systems, with a particular focus on the role of conflict generation in organizational processes. The study highlights the interaction between managers and controllers, emphasizing the emergence of conflicts due to overlapping responsibilities, differences in authority, and organizational dynamics.
The analysis explores both theoretical and practical dimensions of management control, including the application of modern tools such as Balanced Scorecards and ERP systems. It demonstrates that conflict situations can arise not only during control activities but also in strategic planning and decision-making processes.
The findings suggest that effective implementation of management control systems requires a balanced approach between management and control functions, as well as the transformation of controllers into strategic partners and internal consultants. Managing conflict generation is identified as a key factor for improving organizational performance and achieving sustainable development.
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Stoyanov, E. (2009). Management Control Systems.
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