The complexity of the environment, management control and firm performance
研究通过调查32家在马达加斯加的中国上市公司，发现拥有胜任员工和实时信息是有效管理控制的关键因素，其中胜任员工的影响更大。
Abstract The objective of this study is to contribute to the strengthening of management control systems in the face of environmental complexities with assumptions related to competent staff and real‐time information. A questionnaire and the quota‐sampling method of 32 Chinese‐listed companies in Madagascar were used. The results show that both assumptions of competent staff and real‐time information are factors leading to effective management control. The first hypothesis is confirmed with a correlation coefficient of 0.9, and the second hypothesis is confirmed with a correlation coefficient of 0.8. The study indicates that having competent staff, in terms of management control and in terms of anticipation of the facts, is the main factor in effective management control.