CHOOSING THE APPROPRIATE STRUCTURE FOR A MANAGERIAL CONTROL SYSTEM: AN ANALYSIS PROPOSAL

Abstract

One of the main research questions in empirical managerial control reading is the identification of factors that determine the appropriate choice of the structure of a managerial controlling system. In view of this purpose, one the criterion used is the analysis of its relation with the organizational performance by considering the effect of contingent variables. Meanwhile, it has been maintained that it is difficult to isolate the impact of the structure of a managerial controlling system over the organizational performance when bearing the amount of other contextual variables that may influence it in mind. In view of this limitation, this study intends to suggest a proposal to identify and analyze the appropriate structure of a managerial controlling system through a critical analysis that has the definition of benefits that result from its use, of the users’ satisfaction and of individual impact as parameters. This proposal is built from two theoretical structures; on the one hand, a successful model of a managerial controlling system (Delone; Mclean, 1992) and the structure of a managerial controlling system on the other hand (Ferreira; Otley, 2006). In the end, opportunities for future research from the proposal of suggested analysis are presented.