The contribution of management control to organizational performance: a literature review

Abstract

Since it first appeared in American companies in the 1920s, the management control system has continued to develop, moving from a traditional model focused on financial management to a new model focused primarily on performance management.

In this context, this contribution aims firstly to analyze the evolution of the concept of management control systems in the scientific literature, and secondly, to identify its impact on organizational performance by mobilizing the theories and scientific work carried out on the subject.

This research presents an important interest because it is in line with the work of other researchers in the field of management control.

Keywords: Management control; Organisational performance, modern management control tools.

Classification JEL:  M4, M49

Paper type: Theoretical Research