The Distribution of a Management Control System in an Organization

The Distribution of a Management Control System in an Organization

Alfonso A. Reyes (Universidad de los Andes, Colombia)
DOI: 10.4018/978-1-60566-976-2.ch018
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Abstract

This chapter is concerned with methodological issues. In particular, it addresses the question of how is it possible to align the design of management information systems with the structure of an organization. The method proposed is built upon the Cybersin method developed by Stafford Beer (1975) and Raul Espejo (1992). The chapter shows a way to intersect three complementary organizational fields: management information systems, management control systems, and organizational learning when studied from a systemic perspective; in this case from the point of view of management cybernetics (Beer 1959, 1979, 1981, 1985).

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