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雷达卡
L EARNING O UTCOMES
After completing this chapter you should be able to:
? Evaluate appropriate control systems for the management of an organisation.
? Evaluate the control of activities and resources within an organisation.
? Recommend ways in which identifi ed weaknesses or problems associated with con-
trol systems can be avoided or solved.
2.1 Introduction
In this chapter and in Chapter 3, we are mainly concerned with Section A of the
Performance Strategy syllabus: Management Control Systems. The main purpose of this
and the following chapter is to introduce students to the theory of management control.
Whilst this section of the syllabus accounts for only 10% of the study weighting, the prin-
ciples in this chapter underlie all the other chapters in the Learning System. The chapter
introduces organisation theory, systems theory, environmental change, feedback and feed
forward, and open and closed systems as a framework for understanding organisational
control. Various theories of management control are introduced as well as typologies (or
classifi cations) of different types of management control. The chapter also contains a brief
summary of different organisation structures and responsibility centres.
2.2 Organisation theory
Organisations are collectives of people who join together in common pursuit of shared
goals. People form organisations because they are unable to achieve their goals as indi-
viduals without marshalling other resources (money, people, materials, etc.). Organisations
have a high degree of structure or formality. They are ‘social’ in the sense that they com-
prise people, but the organisation of resources requires some rules and the assignment of
roles to individuals. Goal-orientation and formalisation of structure distinguishes organisa-
tions from other collectives such as families and social groups.
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