2016
DOI: 10.1016/j.mar.2016.02.003
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Evaluating the completeness and effectiveness of management control systems with cybernetic tools

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Cited by 23 publications
(21 citation statements)
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References 36 publications
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“…In the study of Mohammadi Moghaddam and et al (2013) Cybernetics Management has been affected on organizational trust by examining the role of interactive perception of equity ( 17 ). Also, O’Grady and et al (2016) showed that it can be used by means of cybernetics for controlling of the management system the organization ( 18 ). Schuh and Kramer (2016) concluded that cybernetic perspectives can be very effective in the control and establishment of the of new management technologies in the interactive way ( 19 ).…”
Section: Discussionmentioning
confidence: 99%
“…In the study of Mohammadi Moghaddam and et al (2013) Cybernetics Management has been affected on organizational trust by examining the role of interactive perception of equity ( 17 ). Also, O’Grady and et al (2016) showed that it can be used by means of cybernetics for controlling of the management system the organization ( 18 ). Schuh and Kramer (2016) concluded that cybernetic perspectives can be very effective in the control and establishment of the of new management technologies in the interactive way ( 19 ).…”
Section: Discussionmentioning
confidence: 99%
“…Thus, the focus should be on integrating all components of the system and mapping the relationships between them (Brudan, 2010), which should function as a collective whole (Kloot, 1997), working together in a coordinated fashion (Otley, 1999). Accordingly, the effectiveness of the control system must be judged in relation to its ability to produce goal alignment (O’Grady et al , 2016).…”
Section: Performance Management Systemsmentioning
confidence: 99%
“…The effectiveness of performance management systems is influenced by their completeness and their structure, meaning the internal arrangement of the parts comprising the system (Flamholtz, 1996), and it depends on the integrated operation of all the components, rather than the presence of individual controls (O’Grady et al , 2016). For Singh (2012) processes must be aligned with business goals and objectives, and Kramar et al (2014) believe that performance management systems must ensure that employee activities and outputs are congruent with the organizational goals.…”
Section: Performance Management Systemsmentioning
confidence: 99%
“…Operational controlling substantiates reserves in the internal environment of activity, along with bringing down costs and ensuring maximum tactical results [8]. A modern trend in forecasting, planning and management by the means of controlling is an active application of information-computer technologies [9]. Mathematical basis and the tools of cybernetics provide effective controlling in accounting, quality management, risk management and logistics [10].…”
Section: Literature Review and Problem Statementmentioning
confidence: 99%