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Management Control Systems and Performance Frameworks Questions and Correct Answers/ Latest Update / Already Graded

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Otley Framework Ans: Five elements for evaluating organizational performance. Balanced Scorecard Ans: Strategic planning tool for performance management. 1st Generation Ans: Initial phase of performance measurement frameworks. 2nd Generation Ans: Enhanced frameworks focusing on broader performance metrics. 3rd Generation Ans: Integration of financial and non-financial performance measures.

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Management Control Systems
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Management control systems

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Management Control Systems and
Performance Frameworks Questions and
Correct Answers/ Latest Update / Already
Graded
Otley Framework

Ans: Five elements for evaluating organizational performance.


Balanced Scorecard

Ans: Strategic planning tool for performance management.


1st Generation

Ans: Initial phase of performance measurement frameworks.


2nd Generation

Ans: Enhanced frameworks focusing on broader performance
metrics.


3rd Generation

Ans: Integration of financial and non-financial performance
measures.

All rights reserved © 2025/ 2026 |

, Page |2



4th Generation

Ans: Emphasis on stakeholder perspectives in performance
evaluation.


5th Generation

Ans: Focus on dynamic capabilities and adaptability.


Horizontal Scorecard

Ans: Visual representation of performance across departments.


OKRs

Ans: Objectives and Key Results for goal alignment.


Span of Control

Ans: Number of subordinates managed by a supervisor.


Levers of Control Framework

Ans: Management controls to influence organizational
behavior.

All rights reserved © 2025/ 2026 |

, Page |3



Management Control Systems

Ans: Tools to ensure alignment with organizational goals.


Input Control

Ans: Regulates employee selection and values.


Throughput Control

Ans: Monitors actual work and processes.


Output Control

Ans: Focuses on performance and results achieved.


Results Control

Ans: Monitoring and rewarding based on performance outputs.


Action Control

Ans: Prevents undesired actions through guidelines.



All rights reserved © 2025/ 2026 |

, Page |4

Personnel Control

Ans: Focus on individual capabilities and job fulfillment.


Cultural Control

Ans: Influences behavior through shared values and norms.


Dream Team Concept

Ans: Encourages collaboration and talent focus.


Feedback

Ans: Integral for performance improvement and
communication.


Freedom & Responsibility

Ans: Promotes ownership and accountability in roles.


Key Objectives

Ans: Central goals for organizational success evaluation.




All rights reserved © 2025/ 2026 |

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Course
Management control systems

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