Management Control Systems in Research and Development Organisations
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Management Control Systems in Research and Development Organisations

Management Control Systems in Research and Development Organisations


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About the Book

R&D units have different characteristics compare to non-R&D units. The R&D activity is a learning process, and a non-repetitive task which contributes to new knowledge, hence it needs different Management Control Systems (MCS). This book presents a new MCS framework that consists of four core elements: Desired Ends, Actors, Control Implementation, and Control Tools. The Desired Ends has two components; Yardstick and Direction. The Actors consists of five components; Behavioural, Motivational, Domination, Power and Decision Space. The Control Implementation has two components; Control Types and Timing, where the Control Types has both Formal and Informal types, and Timing has three stages; Input, Process and Output. The Control Tools has two components; Dimension and Value. The framework is then investigated in government R&D units in Indonesia using descriptive case study research. The practice of MCS was found to be an archaic and centralised system. It may be influenced by the nature of the R&D as well as historical, political, and cultural background. The use of control types, tools and dimension was found to be different in input, process and output control.


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Product Details
  • ISBN-13: 9783639084764
  • Publisher: VDM Verlag
  • Binding: Paperback
  • Height: 229 mm
  • No of Pages: 192
  • Spine Width: 11 mm
  • Weight: 340 gr
  • ISBN-10: 3639084764
  • Publisher Date: 01 Oct 2009
  • Depth: 13
  • Language: English
  • Returnable: N
  • Sub Title: Concepts and Implementation: a Multiple Case Study in Indonesia
  • Width: 152 mm


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