Original scientific paper
THE EFFECT OF CONTINGENCY FACTORS ON MANAGEMENT CONTROL SYSTEMS: A STUDY OF MANUFACTURING COMPANIES IN CROATIA
Ivana Dropulić
Abstract
Using the contingency approach as a theoretical
framework, the goal of this article is to investigate
various contingency factors that explain design of
management control systems (MCS) from a Croatian
perspective. It is necessary to conduct empirical
research of MCS in Croatia to identify the structure
of MCS, since such research has not been carried out
and it is unknown degree of development of MCS
as well as influential variables. Data were collected
from 47 manufacturing companies in Croatia using a
post questionnaire. The data demonstrates that type
of MCS utilized by companies is associated with the
business strategy, company size and type but not with
the external environment.
Keywords
Management control systems (MCS); Croatia; Contingency-based research; Contingency factors
Hrčak ID:
133138
URI
Publication date:
1.12.2013.
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