In other words, the viability of a control system depends upon the manager’s perception of the surrounding. It depends largely on how the members of the organization view the system. Whether a management control system is accepted and implemented successfully does not depend on the system. Some of these concepts at described below.ġ. Behavioral sciences have given several concepts that are relevant to management control. In order to make a control system successful, it is necessary to understand the factors that motivate, managers to achieve the results. That is why manager are afraid of a control system and, may resist it. Thus, a management control system acts as a double-edged sword. At the same time when the performance of a responsibility center is dismal, the manager in charge is punished. The manager in charge of a responsible center is rewarded for good performance. A management control system seek to evaluate and regulate the performance of responsibility centers. There is a close relationship between organizational behavior and management control system. Organizational Behavior and Management Control
