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

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

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2025/2026

Institution Management Control Systems

Course Management control systems

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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 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.

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, 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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Uploaded on: January 28, 2026
Number of pages: 40
Written in: 2025/2026
Type: Exam (elaborations)
Contains: Questions & answers

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