Design and Application of the Management Control Systems in the Information Services Industry - A Case of a Big Company''s Taiwan subsidiary.

• Main Authors: Kun-yu Chang, 張焜郁
• Other Authors: Pei-how Huang
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/28026041238912197254

碩士 === 國立中山大學 === 企業管理學系研究所 === 98 === The information service industry keeps growing up in Taiwan in recent years. Many local companies of information service follow this trend as well. Management Control System (MCS) is one of the most important factors to make organization grow stably when it develops from star stage to mature stage. So that this research adopts the approach of case study to interview four vice presidents, who are in charge of four different departments in the case company that is leading in information service industry. This research intends to analyze the characteristics of MCS of the case company through deep exploratory case study. Then it will discuss over the differentiation between literature review and real interview. Finally, this research will propose conclusions and suggestions to the domestic companies that want to design and implement MCS. This research analyzes the characteristics of MCS by degree of formalization, participation, communication and information sophistication. The objectives of this research are as follows: 1、To comprehend the characteristics of MCS of information service industry. 2、To compare the difference between different departments in case company. 3、To analyze the relationship between MCS and organization life cycle. The conclusion shows information service industry that belongs to Professional Service can also adopt bureaucratic MCS which is like Mass Service. It depends on the task whether can be identify cleanly. Key Words: management control system, information service industry, scorecard, organization life cycle.