An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Fabien De Geuser
University of Lausanne

Kristof De Maeyer
University of Lausanne

Daniel Oyon
University of Lausanne

Abstract: Practitioners have criticized management control systems and have, for most of them, proposed to improved their functionalities, i.e. to increase their possibilities. But only a few studies have focused on the competencies of the users of these MCS. This paper proposes a theoretical framework to integrate a user-perspective in the explanation of the deficiencies of MCS and an empirical assessment of this model through the issue of budget forecasting. This paper concludes on the necessity to develop competence-based research on MCS.

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