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California Management Review
California Management Review is a premier academic management journal published at UC Berkeley
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Article Information
An Approach To Computer-Base Management Control Systems
Malcolm, D. G., and Alan J. Rowe
3
/
3
(
Spring
1961
):
4
-
15
In an era of automated information technology, the ability to formulate decision criteria precisely and process information electronically should prove valuable in the design of management control systems. One can look forward to organizational structures which more nearly conform to' the communication and informational requirements. In an attempt to explore the problems facing management of large organizations and persons responsible for the design of management controls, the authors have embarked on an intensive research program in this area. Started in April of 1959, the research has been primarily concerned with studying computer-based management control systems. By examining the flow of information and decision processes using computer simulation, insights into the behavior of these complex systems appear possible. If the design process is at the system level, there is greater assurance that management controls will truly be integrated. The process of modeling and formalizing the structure of the business system should itself bring clarity to the interdependency of management control with planning, policies, objectives, and decision rules.