Shaping Organizational Outcomes Through Management Control Systems: Evidence From the Field

Abstract

The management accounting literature investigates the role of control systems in maximizing organizational performance by facilitating managerial decision-making and shaping employee behaviors. Despite the use of diverse management control systems in practice, there is a lack of systematic empirical evidence that examines their effectiveness and (un)intended consequences. In my dissertation, I study the use of different management control systems and their effect on organizational performance by using proprietary data from different organizations. Thereby, my work contributes to the literature on the design of management control systems that can inform corporate leaders and managers on how to deliberately shape organizational outcomes.