Management Control Systems and Performance

Patrick Sean Cullen

Student thesis: Subject Module Project


For instance, while some scholars perceive MCS and accounting as synonyms, others  distinguish both its definition and usage. Moreover, the field of MCS is highly fragmented and  the focus of literature has mainly been on conceptualization of MCS and its usage in small  and large companies. While some studies (e.g. Davila et al., 2015; Sandino, 2007; Strehle et al,  2010 cited in Ploss, 2018) show that MCS have a positive influence on the performance of  startups, others (e.g. Hamood, 2018; Ahmed, 2018) have focused on the correlation between  MCS and organisational performance. This research contributes to the current literature by  hypothesizing the correlation of MCS to performance. Furthermore, we use Malmi and Brown  (2008)’s Framework 'MCS as a package' and tested the framework through surveys sent to  three universities. The data collected was quantitatively analysed through statistical  techniques such as simple linear regressions, descriptive statistics, normality tests etc on  RStudio and excel. The results show that there is a positive relationship between MCS and  performance, and reveal that a high level of MCS correlates to high level of performance, and  the results underpin a positive correlation of MCS to performance and illustrate the  relationship. However, this research has some significant limitation: 1) due to lack of data, we  could neither accept or reject our hypothesis. 2) the theory was not fit for a test, as not all the  variables were measured. 3) the main concept of MCS, which is control, was not measured in  this paper due to time restraints. Nevertheless, the result of this study have implications for  how such research should be conducted and what factors should be considered

EducationsBasic - International Bachelor Study Program in Social Sciences, (Bachelor Programme) Undergraduate or graduate
Publication date26 May 2019
Number of pages96
SupervisorsOda Bagøien Hustad


  • Management
  • Management Control Systems
  • Organizational Performance