Management Control Systems (MCS) Because of the changes in the organizational structure and business process as a result of the

changed business environment, new avenues have been opened for research and opportunities created as scholars studies the nature of these developments (Siriyama, 2007). One of these studies reveals that organizational effectiveness largely depends upon the existing control system (Siriyama, 2007). And that the control system is just a tool which enable the managers to guide the organization towards its strategic objectives and competitive advantage. It is also pointed out that the business strategy relates to each business unit of the organization and focuses on how each strategic business unit compete within their particular industry and the way that unit positions itself in relation to competitions(Langfield-Smith, 1997). These strategic efforts can be seen as a management control. Management Control can be defined as the processes by which managers assure that all the necessary strategies and resources are obtained and are utilized effectively and efficiently in the accomplishment of the organizations objectives (Anthony, 1965). However this definition limited subsequent researchers not only to picture management control system as encompassing the largely accounting-based controls of planning, monitoring of activities, measuring performance and integrative mechanisms, it also served to artificially separate management control and operational control(Langfield-Smith, 1997). MCS can also be said to source for and use information to measure the performance of different organizational resources (Abu Quleh, Abdel-Qader, & Ibrahim, 2013). Siriyama (2007) further explained that the functions of managers consisted of planning and control systems and that the management control was supposed to be a linking process between strategic planning and operational control. After these strategies are set and plans are made, management's primary task is to take steps to ensure that these plans are carried out, or, if conditions warrant, that the plans are modified (Kenneth A. Merchant, 1982). In a nutshell, the process of management control helps by identifying an objective or goal that needs to be achieved, setting up standards that are capable of leading to the actualization of these goals. It also aids in measuring the resulting outcome against these standards and correcting deviations from standards and plans. It should be noted that MCS, does not operate in isolation as organization plans and strategies

will cause different control system configurations (Abu Quleh et al., 2013).