This book introduces the tools and systems of management control used

in organisations today. The focus is on how managers implement and use

management control systems (MCS).

It is structured in three parts, addressing different perspectives: <ol>

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Which organisational structure should we choose, and for which type

of management control? How have organisational structures developed

in recent decades? What is the impact of these organisational changes

on MCS?

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What performance measurement and management systems (PMMS)

do managers and management accountants use? What are financial

performance measurement systems and how do they work? What are

strategic and operational performance measurement systems and how

do managers use them?

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Who is the management accountant? What does he or she do?

</ol>

The book emphasises the social, behavioural and situational dimensions of

management control. It offers many practical examples and case studies,

with solutions and discussions. It provides students with insights into

business life and a better understanding of control practices.