| dc.description.abstract | To provide a deeper understanding and a systematic analysis of the implementation problems of management control systems in Indian companies and to determine the relationship, if any, between these problems on the one hand, and the characteristics of the company and the design of the management control systems on the other. Also, the research project was intended to develop recommendations for: 1. minimizing the occurrence of the implementation problems 2. Eliminating problems when they occur 3. If inevitable, reducing their severity. There were two major and distinctly different types of objectives which the management control systems can serve, viz., the technical objectives and the managerial objectives. With regard to the managerial dimension, it was found that it was the use which management made of the system that determined its effectiveness rather than the sophistication of design of the system. The design of the management control system had a relatively greater role to play with regard to the technical dimension of effectiveness. | en |
