Title: Enabling management control systems in a service organisation: an exploratory case study

Authors: Kalinga Jagoda; Ruoyi Wang; Rafik Kurji

Addresses: Gordon S. Lang School of Business and Economics, University of Guelph, 50 Stone Rd. E, Guelph, ON N1G-2W1, Canada ' Gordon S. Lang School of Business and Economics, University of Guelph, 50 Stone Rd. E, Guelph, ON N1G-2W1, Canada ' Bissett School of Business, Mount Royal University, 4825 Mount Royal Gate SW, Calgary, Alberta, T3E-6K6, Canada

Abstract: Management control is a tool to assist organisations to the attainment of their goals and objectives. Over the past four decades, management control theories and applications have been developed extensively. However, there are still some discussions regarding the nature of management control systems (MCSs) and how exactly they would add value to an organisation. This paper investigates how managers in a car rental company utilise various management control tools to achieve their objectives. We tested a previous model on management control systems and proposed a revised model to be applied to the service industry. This paper aims to provide an understanding of how MCS would assist any organisation in strategic planning, operational controls and financial control. We believe this model would be a useful aid to policy makers, researchers and entrepreneurs.

Keywords: management control; control systems; management accounting; performance management; service organisation; car rental company.

DOI: 10.1504/IJAF.2022.131449

International Journal of Accounting and Finance, 2022 Vol.11 No.2, pp.115 - 131

Accepted: 05 Mar 2022
Published online: 13 Jun 2023 *

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