{"id":"https://openalex.org/W2223326698","doi":null,"title":"Management Control Systems: A review of literature and a theoretical framework for future researches","display_name":"Management Control Systems: A review of literature and a theoretical framework for future researches","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W2223326698","mag":"2223326698"},"language":"en","primary_location":{"id":"pmh:oai:repo.uum.edu.my:20819","doi":null,"is_oa":true,"landing_page_url":"https://repo.uum.edu.my/id/eprint/20819/1/EJBM%205%2026%202013%201%2013.pdf","pdf_url":"http://repo.uum.edu.my/20819/1/EJBM%205%2026%202013%201%2013.pdf","source":{"id":"https://openalex.org/S4306400886","display_name":"Universiti Utara Malaysia Institutional Repository (Universiti Utara Malaysia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I65079550","host_organization_name":"Universiti Malaysia Perlis","host_organization_lineage":["https://openalex.org/I65079550"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://repo.uum.edu.my/20819/1/EJBM%205%2026%202013%201%2013.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5032417161","display_name":"Bashir Abdisamad Hared","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Bashir Abdisamad Hared","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5006406909","display_name":"Zarifah Abdullah","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Zarifah Abdullah","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5063794416","display_name":"Sheikh Mohammed Rafiul Huque","orcid":"https://orcid.org/0000-0001-7435-6251","observed_orcids":["https://orcid.org/0000-0001-7435-6251"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sheikh Mohammed Rafiul Huque","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-7435-6251","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.3486,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.86978343,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"5","issue":"26","first_page":"1","last_page":"13"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-control-systems","display_name":"management control systems","score":1.0},{"id":"https://openalex.org/keywords/sociocultural-factors","display_name":"sociocultural factors","score":0.9200000166893005},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.8349999785423279},{"id":"https://openalex.org/keywords/theoretical-framework","display_name":"theoretical framework","score":0.8600000143051147},{"id":"https://openalex.org/keywords/planning-and-budgeting","display_name":"planning and budgeting","score":0.8420000076293945},{"id":"https://openalex.org/keywords/performance-measurement","display_name":"performance measurement","score":0.9879999756813049},{"id":"https://openalex.org/keywords/motivation","display_name":"motivation","score":0.7210000157356262},{"id":"https://openalex.org/keywords/organizational-behavior","display_name":"organizational behavior","score":0.703000009059906},{"id":"https://openalex.org/keywords/cross-cultural-comparison","display_name":"cross-cultural comparison","score":0.5740000009536743}],"concepts":[{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.8033390045166016},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.5583223104476929},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5500114560127258},{"id":"https://openalex.org/C33566652","wikidata":"https://www.wikidata.org/wiki/Q1065927","display_name":"Theme (computing)","level":2,"score":0.4974413216114044},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.48715683817863464},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4049249291419983},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3932928740978241},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.34314417839050293},{"id":"https://openalex.org/C55587333","wikidata":"https://www.wikidata.org/wiki/Q1133029","display_name":"Engineering ethics","level":1,"score":0.33896762132644653},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3280196785926819},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.25887417793273926},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1888030469417572},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.1610676646232605},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.11970990896224976},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:repo.uum.edu.my:20819","doi":null,"is_oa":true,"landing_page_url":"https://repo.uum.edu.my/id/eprint/20819/1/EJBM%205%2026%202013%201%2013.pdf","pdf_url":"http://repo.uum.edu.my/20819/1/EJBM%205%2026%202013%201%2013.pdf","source":{"id":"https://openalex.org/S4306400886","display_name":"Universiti Utara Malaysia Institutional Repository (Universiti Utara Malaysia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I65079550","host_organization_name":"Universiti Malaysia Perlis","host_organization_lineage":["https://openalex.org/I65079550"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"pmh:oai:ojs.localhost:article/8057","doi":null,"is_oa":true,"landing_page_url":"http://iiste.org/Journals/index.php/EJBM/article/view/8057","pdf_url":"http://iiste.org/Journals/index.php/EJBM/article/view/8057","source":{"id":"https://openalex.org/S4306401197","display_name":"Journals & Books Hosting (International Knowledge Sharing Platform)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"European Journal of Business and Management; Vol 5, No 26 (2013); 1-13","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:2223326698","doi":null,"is_oa":false,"landing_page_url":"http://repo.uum.edu.my/20819/","pdf_url":null,"source":{"id":"https://openalex.org/S2764648571","display_name":"European Journal of Business and Management","issn_l":"2222-1905","issn":["2222-1905","2222-2839"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320723","host_organization_name":"IISTE","host_organization_lineage":["https://openalex.org/P4310320723"],"host_organization_lineage_names":["IISTE"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"European Journal of Business and Management","raw_type":null}],"best_oa_location":{"id":"pmh:oai:repo.uum.edu.my:20819","doi":null,"is_oa":true,"landing_page_url":"https://repo.uum.edu.my/id/eprint/20819/1/EJBM%205%2026%202013%201%2013.pdf","pdf_url":"http://repo.uum.edu.my/20819/1/EJBM%205%2026%202013%201%2013.pdf","source":{"id":"https://openalex.org/S4306400886","display_name":"Universiti Utara Malaysia Institutional Repository (Universiti Utara Malaysia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I65079550","host_organization_name":"Universiti Malaysia Perlis","host_organization_lineage":["https://openalex.org/I65079550"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.5099999904632568,"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2223326698.pdf","grobid_xml":"https://content.openalex.org/works/W2223326698.grobid-xml"},"referenced_works_count":80,"referenced_works":["https://openalex.org/W28028986","https://openalex.org/W57879574","https://openalex.org/W569072680","https://openalex.org/W618708307","https://openalex.org/W1486895391","https://openalex.org/W1513678970","https://openalex.org/W1520626512","https://openalex.org/W1537984582","https://openalex.org/W1541767846","https://openalex.org/W1543809136","https://openalex.org/W1559453595","https://openalex.org/W1963729065","https://openalex.org/W1963917287","https://openalex.org/W1964941217","https://openalex.org/W1966431766","https://openalex.org/W1969621911","https://openalex.org/W1970703303","https://openalex.org/W1972749319","https://openalex.org/W1974069420","https://openalex.org/W1976673863","https://openalex.org/W1980794822","https://openalex.org/W1981760166","https://openalex.org/W1992716947","https://openalex.org/W1996874724","https://openalex.org/W2001354563","https://openalex.org/W2004776836","https://openalex.org/W2004892917","https://openalex.org/W2006760876","https://openalex.org/W2011290954","https://openalex.org/W2011821717","https://openalex.org/W2014462059","https://openalex.org/W2015982299","https://openalex.org/W2021453806","https://openalex.org/W2021907516","https://openalex.org/W2022838122","https://openalex.org/W2025927084","https://openalex.org/W2032641165","https://openalex.org/W2034337766","https://openalex.org/W2038296821","https://openalex.org/W2041347189","https://openalex.org/W2042012636","https://openalex.org/W2042605084","https://openalex.org/W2043776617","https://openalex.org/W2046380952","https://openalex.org/W2050689317","https://openalex.org/W2055294001","https://openalex.org/W2057942117","https://openalex.org/W2058632593","https://openalex.org/W2062500440","https://openalex.org/W2066324139","https://openalex.org/W2069342863","https://openalex.org/W2072612324","https://openalex.org/W2076057132","https://openalex.org/W2077365919","https://openalex.org/W2078049569","https://openalex.org/W2083962897","https://openalex.org/W2085604987","https://openalex.org/W2085689251","https://openalex.org/W2086383656","https://openalex.org/W2088617898","https://openalex.org/W2090325320","https://openalex.org/W2092624142","https://openalex.org/W2101881936","https://openalex.org/W2102760360","https://openalex.org/W2103106685","https://openalex.org/W2119395712","https://openalex.org/W2120314896","https://openalex.org/W2135668352","https://openalex.org/W2136113829","https://openalex.org/W2152232246","https://openalex.org/W2154962530","https://openalex.org/W2162493505","https://openalex.org/W2168677549","https://openalex.org/W2185589682","https://openalex.org/W2772532576","https://openalex.org/W2800157715","https://openalex.org/W2804597124","https://openalex.org/W2970871890","https://openalex.org/W2987953903","https://openalex.org/W3146374253"],"related_works":["https://openalex.org/W7097211612","https://openalex.org/W2973256201","https://openalex.org/W2154962530","https://openalex.org/W7216138191","https://openalex.org/W7160293844","https://openalex.org/W2181326324","https://openalex.org/W637207201","https://openalex.org/W2590083356","https://openalex.org/W2384252237","https://openalex.org/W3170375930"],"abstract_inverted_index":{"The":[0,162],"conventional":[1,32,101],"perspectives":[2,47,62],"of":[3,48,73,81,113,122,136,151,164,173,187],"management":[4],"control":[5],"system":[6],"(MCS)":[7],"restrict":[8],"MCS":[9,21,49,74,85,104,114,123,152,174],"scope":[10,112],"to":[11,51,64,68,109,144,147,179,182],"economic":[12],"rationales":[13],"and":[14,28,57,87,102,125],"merely":[15],"emphasize":[16],"on":[17,35],"the":[18,36,42,45,53,69,77,99,111,116,119,132,137,149,154,165,184,188],"single":[19],"theme":[20],"techniques;":[22],"i.e.":[23],"planning,":[24],"budgeting,":[25],"performance":[26],"measure":[27],"motivation":[29],"related":[30],"issues.Similarly,":[31],"perspective":[33],"focuses":[34],"internal":[37],"processes":[38],"within":[39,56],"an":[40,90,107],"organization.On":[41],"other":[43],"hand,":[44],"current":[46],"attempt":[50,108],"address":[52],"behavioral":[54],"issues":[55,75],"outside":[58],"organizational":[59],"operations.However,":[60],"both":[61,100],"fail":[63],"provide":[65],"enough":[66],"attention":[67],"important":[70],"central":[71],"factors":[72,83],"in":[76,84,98,153],"developing":[78,155],"nations.The":[79,139],"role":[80],"socio-cultural":[82],"design":[86],"use":[88],"is":[89,142,167,177],"emerging":[91],"matter":[92],"that":[93,130],"has":[94],"received":[95],"less":[96],"concern":[97],"contemporary":[103],"literature.":[105],"In":[106],"broaden":[110],"functions,":[115],"paper":[117,166],"reviews":[118,172],"main":[120],"themes":[121],"literature":[124],"offers":[126],"a":[127],"theoretical":[128,140,171],"framework":[129,141],"considers":[131],"different":[133,138],"social":[134],"settings":[135],"intended":[143],"enable":[145],"us":[146],"understand":[148],"forms":[150],"nations":[156],"as":[157,159],"well":[158],"developed":[160],"nations.":[161],"methodology":[163],"mainly":[168],"driven":[169],"by":[170],"literature,":[175],"which":[176],"hoped":[178],"be":[180],"useful":[181],"reduce":[183],"research":[185],"gaps":[186],"earlier":[189],"concepts.":[190]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":4},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}