مفهوم سیستم کنترل مدیریت و ارتباط آن با اندازه گیری عملکرد

The article focuses on answering two research questions: what is meant by “Management Control System” (MCS) and whether there is any difference between the term MCS and the similarly used term “Performance Measurement”. The answers to the outlined research questions were searched in the most influential articles based on citation numbers and top-ranking textbooks identified by the survey conducted by Strauß and Zecher (2013). The comparison of the dominant conceptualizations of MCS reveals that MCS is perceived as a set of controls which managers have at their disposal to steer the organization towards the predetermined goals. Regarding the second research question, it is possible to view MCS and PM as synonyms.