Abstract
MCP refers to the concept that control systems, such as budgetary control system and BSC, don’t function in isolation but as a package coupled with other management systems. The other systems include manage-ment philosophy and internal rules. It seems that the previous studies on MCP in the areas of management accounting, business, project management, and P2M didn’t classify the project and program as Waterfall and Agile. This study provides a case study using the Simmons’s framework. The results of the analysis suggest that Diagnostic Controls Systems and Boundary System function in waterfall and Interactive Con-trol System and Belief System function in agile. In addition, Value Indicator Management, Platform Man-agement, and Profiling Management of P2M may be supported through the four systems.
