Abstract
Management control systems (MCS) are information based systems that are used to influence organizational behaviour. Management accounting system, along with other MCS such associal control system and belief control system, influences the organizational behaviour. This study investigates roles of MCS in Japanese companies with differing organizational cultures. A questionnaire survey was conducted to capture the roles of MCS on organizational members’ motivation and employee satisfaction. It is found that combinations of MCS that affects organizational members’ motivation and organizational performance differ by organizational cultural types. More specifically, organizations with flexible culture are more likely to have social control and belief control, while organizations with control culture are more likely to have accounting control, more important.
