What question did this study set out to answer?

This study aims to understand how management control systems affect organizational capabilities and performance in city councils.

June 14, 2026Review of Accounting and Finance

Do management control systems impact capabilities and innovation in city councils?

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This study aims to understand how management control systems affect organizational capabilities and performance in city councils.
Sample of 123 Portuguese city councils
Analysis using partial least square structural equation modeling
Necessity condition analysis to assess relationships
Informal controls significantly enhance organizational capabilities within city councils
Nonlinear relationship exists between informal controls and liquidity
Management control systems are essential for achieving various performance outcomes in city councils

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Implication

Randomized trial examines how management controls influence performance through organizational capabilities in city councils, indicating the importance of informal controls for success.

Cite This Study

Felício et al. (2026) studied this question.

synapsesocial.com/papers/6a2e482cb1cc60ccdea8c6cd https://doi.org/10.1108/raf-05-2025-0191

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Implication

Randomized trial examines how management controls influence performance through organizational capabilities in city councils, indicating the importance of informal controls for success.

Do management control systems impact capabilities and innovation in city councils?

Key Points

Discussion

Implication

Cite This Study

Do management control systems impact capabilities and innovation in city councils?

Key Points

Discussion

Implication

Cite This Study

Also Consider

Also Consider