TY - JOUR
AU - Sihler, William H.
AB - WILLIAM H. SIHLER Toward Better Management Control Systems Four central and critical factors should be con­ misuse, can thrive if it is ignored, or can overcome sidered in building, using, and evaluating a misapplication by those not trained in its use. management control system: An internal combustion engine, no matter how • Is the system related to and does it reinforce the well designed and carefully manufactured, can objectives of the organization? Is there congruence quickly be immobilized by a few grains of sugar. between the system and the goals; or, is there dis­ The following discussion tends to focus on the harmony and friction? design and implementation of an information • Is the system well related to the organizational structure? Does information flow in a way which is system for planning and control. The same prin­ acceptable to those who generate and use the data? ciples are relevant to the modification of an Is coordination and consolidation of information existing system and, most importantly, to using effective and easy? an imperfect system. A manager himself may • Does the manager receive the information he requires not be able to secure modification of a control to do his job? 
TI - Toward Better Management Control Systems
JO - California Management Review
DO - 10.2307/41164332
DA - 1971-12-01
UR - https://www.deepdyve.com/lp/sage/toward-better-management-control-systems-LVeL0z8L9e
SP - 33
EP - 39
VL - 14
IS - 2
DP - DeepDyve
ER -