Linking the Quality of Management Control Systems to Their Users' Competencies : An Empirical Study

Academics and practitioners have criticized management control systems (MCS) and most of them have proposed to improved their functionalities, i.e. to increase their possibilities. However only a few studies have focused on the competencies of the users of these MCS. This paper proposes a theoretical framework for integrating a user-perspective into the explanation of MCS deficiences and also provides an empirical assessment of this model by examining the issue of budget forecasting accuracy. The paper concludes on the necessity to develop competence-based research on MCS