Systematic review of the Factors Influencing Cognitive Management Control Systems: A Meta-Synthesis Approach

Articles in Press

Document Type : Original Article

Authors

• Mohammadreza Mehrabanpour ¹
• Zabihollah Rezaei ²
• Mohammad Kashanipour ³
• Javad Mohammadimehr ⁴

¹ Department of Accounting and Finance, Faculty of management and accounting, University of Tehran, Farabi Campus, Qom, Iran

² University of Memphis - - - Memphis, USA

³ Associate Professor University of Tehran

⁴ Accounting PhD student University of Tehran

10.22067/ijaaf.2025.93103.1555

Abstract

During the Industrial Revolution and the era of scientific management, the primary role of management accounting focused on cost calculation and reduction. Accordingly, management control systems (MCS) were designed and implemented mechanistically. However, with the shift to strategic management accounting, MCS has significantly evolved. Increasing complexity in human cognitive processes and the dynamic nature of judgment and decision-making under high uncertainty have necessitated the adoption of cognitivelyoriented MCS. This study aims to conduct a systematic review of prior research, to identify key factors influencing cognitive MCS, employing a meta-synthesis approach. A total of 102 articles published in international journals between 2000 and 2024 were analyzed through content analysis.

The findings identify six major categories influencing cognitive MCS: (1) dynamic cognitive capabilities, (2) cognitive awareness control, (3) individual_organization fit control, (4) cognitive futures research, (5) behavioral and cultural control, and (6) cognitive competencies. Therefore, successful MCS implementation requires an initial cognitive analysis to deeply understand causal relationships among system components. Aligning the CEO’s incentives with stakeholders’ goals is also essential. MCS thus provide critical information supporting managers in executing responsibilities and helping organizations sustain long-term behavioral patterns. The interpretations generated through meta-synthesis offer a comprehensive understanding from collective analysis of relevant articles on MCS within strategic management accounting. This meta-synthesis provides a comprehensive framework addressing the multi-dimensional view prevalent in MCS, proving instrumental for effective implementation of strategic management accounting systems in dynamic environments.

Keywords

• Management control system
• cognitive science
• meta-synthesis
• strategic management accounting

Main Subjects

• Accounting

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