Contingency Factors in the Design of Control Systems Contigency Control Variable Recommendations Small Informal,personal,management by walking around Organization size Large Formal,impersonal,extensive rules and regulations High Many criteria Position and level Low Few,easy-to-measure criteria High Increased number and breadth of controls Degree of decentralization Low Reduced number of controls Open and Informal,self-control supportive Organizational culture Threatening Formal,externally imposed controls High Elaborate,comprehensive controls Importance of an activity Low Loose,informal controls ©Prentice Hall,2002 18-22Contingency Factors in the Design of Control Systems © Prentice Hall, 2002 18-22