In a nutshell, the majority of control systems (budgets, information management systems and accounting and financial systems) are management systems that compile information on specific aspects of the organisation’s performance and release them to the organisation members, although, in order to do this, attention has to be paid to which systems each organisation has to use and how it has to do so (Camman and Nadler, 1977). According to Kaplan (1991), the management control system makes it possible to adapt to changes in the environment, provides feedback in the performances, makes it possible to evaluate the profit of the products.
