ABSTRACT
Management control can be seen as encompassing management attempts to direct and coordinate the activities of organisations towards the achievement of common goals (Coates et al., 1983) while adapting to changes in their environments (Berry et al., 1995). R.N. Anthony, in his pioneering work, located management control at the tactical level in organisations between strategic planning and operational control. The purpose of management control is to implement strategies formulated at the strategic level (Anthony 1965; Anthony and Govindarajan, 1998). Monitoring success through performance evaluation, therefore, inevitably plays an important role in management control.
