Autors: Galabova, L. P., Daskalova, M. S.
Title: Intellectual capital based management control systems
Keywords: management control systems, strategy, intellectual capital,

Abstract: Management control systems (MCS) are formal, information-based routines and procedures (Simon, 1995) applied in strategic management practice. They are developed to help management balance the tension between organisational strategy and human behaviour. However, recent studies (Galabova, 2011, 2014) have shown that along with tangible, intangible assets impact on organisational performance. The aim of the paper is to propose a theoretical framework on how intangibles, and more specifically intellectual capital elements: human, structural and relational capital can be embedded as a part of a contemporary management control system. To examine these, we present a literature review together with data from former empirical studies. The paper will present a conceptual model on how human, structural and organisational capital could be monitored and controlled as an important part of MCSs.

References

    Issue

    11th International Scientific Conference „Business and Management 2020“, pp. 168 -175, 2020, Lithuania, DOI 10.3846/bm.2020.599

    Full text of the publication

    Цитирания (Citation/s):
    1. Mohua, M.J., W.F.W. Yusoff . Strategic Management Accounting Practices in the Knowledge-Intensive Economy: Evaluating the Role of Intellectual Capital. - Proceedings of the Conference Towards ASEAN Chairmanship 2023 (T-A-C 23 2021). Series: Advances in Economics, Business and Management Research (198) - ISSN (Online): 2352-5428. - atlantis-press.com. - 2021 - от чужди автори в чужди издания, неиндексирани в Scopus или Web of Science
    2. Mohua, M.J. and Yusoff, W.F.W., 2023. Do Performance Measurement Systems Matters to Vitalize Green Intellectual Capital and Sustainable Performance? A Conceptual Framework. International Journal of Professional Business Review: Int. J. Prof. Bus. Rev. , 8 (7), p.123. - SCOPUS - 2023 - в издания, индексирани в Scopus или Web of Science
    3. Al-Dhubaibi, A.A.S. (2024) Unveiling the Mediating Effect of Intellectual Capital on the Relationship between Management Control System, Management Accounting, and Business Performance. International Journal of Mathematical Engineering and Management Sciences. Vol. 9, Issue 4, pp. 844-864, DOI 10.33889/IJMEMS.2024.9.4.044 - 2024 - в издания, индексирани в Scopus или Web of Science

    Вид: публикация в международен форум, публикация в реферирано издание, индексирана в Google Scholar