The 12th edition of Management Control Systems provides concepts, text and cases for a course in management control systems. The book is designed to allow students to gain knowledge, insights, and analytical skills related to how a firm's managers go about designing, implementing, and using planning and control systems to implement a a firm's strategies. It does not deal extensively with topics such as cost accounting and budgeting procedures, which are discussed in separate accounting courses. The book gives roughly equal emphasis to the technoques of the management compensation; and the behavioral considerations involved in the use of these techniques, such as motivation, goal congruence, and relative roles of superiors and subordinates.