The course addresses two views of Management Control Systems (MCS) which describe managers' guidance of an organization toward its strategic objectives.

In the first view, strategy is designed and translated into plans after which MCS tracks the execution of the plans arising from the strategy. If environmental changes are predictable, strategy can be developed first and MCS can follow this first concept. In the second view, strategy may begin with a plan but it evolves from interactions between the environment and the lessons learned from MCS' feedback.

The view that works best depends on the environment in which the entity operates: But if the environment change rapidly and somewhat unpredictably, then experimentation guided by MCS's is essential. Complexities arise when the environment changes in ways that require changes in the judgmental social influences underlying an organization's MCS.

The course will contrast Management Control Systems and mechanical control systems. In both, the central control problem is of GOAL CONGRUENCE. MCS are more complex and judgmental than mechanical control systems, so the course will seek to cast light on the greater complexities of MCS using perspectives on the political and cultural dimensions as well as technical challenges of management systems.