العوامل المؤثرة في تصميم و تطبيق نظم الرقابة الإدارية MCSs في المنشآت الصناعية السعودية : دراسة حالة

الملخص EN

This study aims at studying the impact of contingent variables on management control systems design and implementation within indus-trial companies in Jeddah city, also, to investigate its management co-ntrol systems, and to identify its characteristics.

To achieve these obje-ctives, open ended questions divided into four sections have been for-med, and four financial managers from different–relatively- bigcomp-anieswere interviewed, the data has been analyzed to reach results.

The study found an association between management control syste-ms and some contingent variables, which prove the basic premise of c-ontingency theory.

The results showed that most companies tend to i-mplement traditional management control systems (budget, standard costing, etc.

) which suit their central, hierarchal organizational struct-ure, and their external business environment characterized by week c-ompetition and loyalty of clients.

Also, results showed that the internal contingent variables were more influential rather than externals, the most influential internal variables were: organizational structure and computerized systems, whereas the most influential external variables were government decisions and clients.

For further understanding of the impact of contingent variables on management control systems design and implementation, the researcher recommended that further studies should be conducted in this area in different factories, different firm`s sizes, types, and activities.