Management Control System and Performance: A Study of Printing Houses in Jaffna District

Management control systems are tools to aid management for steering an organization toward its strategic objectives and competitive advantage. An Organization must be controlled, that is, devices must be in place to ensure that its strategic intentions are achieve. But controlling an organization is much more complicated which is facilitated through appropriate management control system and processes. The study is an attempt to analysis the management control and performance of printing houses in Jaffna District. For this study purpose 50 questionnaires were issued but only 31 questionnaires were collected. From the analyzed results revealed that Belief control has significant impact on performance. Interactive control system and diagnostic control system had not significant relationship with performance. This finding suggests that the use of interactive control system would not boost printing houses’ performance unless top management and employees are involved adequately equipped with the relevant knowledge and skill and actively applied diagnostic control system, stakeholders knew that management monitor their performance frequently with appropriate tools.