The impact of management control system on firm's performance

Abstract

This research aims to explore the influence of management control on the performance of Naftal GPL Batna. Several hypotheses were examined to understand the relation between management control and performance. We performed a descriptive analysis, where we gathered the data through a questionnaire then we conducted an analytical study using correlation, regression, and data reduction techniques. We found that there is a strong significant correlation between management control and performance, explained by a positive parameter estimate in a linear regression model. It is important for the company managers to also consider other factors such as marketing, governance, and employee’s motivation, as they could help to improve the company performance