Bibliometric Analysis of the Quality of Management Control System Using Delone and McLean Model

Purpose: This bibliographic analysis explores the literature on measuring the quality of Management Control Systems (MCS) using the Delone and McLean Model.
Design/methodology/approach: This study utilized a bibliometric analysis using data sourced from the Scopus database. By focusing on keywords related to management control system and the Delone and McLean Model in the article titles, the study identified 106 documents for indepth examination. The analysis was conducted using various tools: Microsoft Excel for frequency analysis, VOSviewer for data visualization, and Harzing’s Publish or Perish for citation metrics and analysis.
Findings: The historical evolution of quality of MCS and ethical considerations provides a backdrop for understanding this relationship, highlighting key milestones and shifts in research focus over time. Through critical analysis, common themes, methodologies, and trends in the literature are identified, alongside discussions of strengths, limitations, and gaps in existing research. Synthesizing insights from diverse perspectives, this analysis elucidates the complex interplay between MCS, considering factors such as organizational culture, leadership, and regulatory environments.
Research limitations/implications: The limitations of this bibliographic analysis include the potential exclusion of relevant studies not indexed in databases, variations in the quality of literature analyzed, and the challenge of establishing clear causal relationships in complex organizational contexts. Additionally, publication bias may skew the overall understanding of the relationship between MCS quality and ethical conduct, while the dynamic nature of both MCS and ethical considerations underscores the need for ongoing research to capture evolving trends and emerging challenges.
Practical implications: Practical implications for organizations seeking to enhance ethical conduct through quality of MCS are discussed, alongside recommendations for future research directions. Ultimately, this study underscores the importance of understanding and addressing ethical challenges within contemporary organizations, offering insights to inform both theory and practice in the field of management and ethics.
Originality/value: This bibliographic analysis provides a concise synthesis of existing research on the relationship between Management Control Systems (MCS) quality and ethical conduct, offering fresh insights and identifying key trends and gaps in the literature. Its value lies in guiding future research efforts and informing the development of strategies to promote ethical behavior within organizations.