The aim of the this essay introduces the management control system as a package in the different typologies which is proposed by Merchant, K. Van der Stede, W. and Malmi, T. & Brown D with examples of Barclays Bank PLC firstly. Subsequently, discuss the way of collaboration between packages. Lastly, analyses critically the challenges of implementing MCS as a package.

Management control system is an integrated technique which concentrates and processing information to evaluate, effect and conduct the performance of organizational resources. Management controls systems play a pivotal role in dominating the organization’s strategies to enhance the competitive advantage and make the influence of the goal achievement. Management control system (MCS) as a package is a collection or set of controls and controls systems (Malmi 2007). The idea is proposed over 30 years by Otley (1980). The inevitability of development confirms MCS should work together not in isolation. There are more reasons prove it. Firstly, use MCS as a package, the role of MCS will be transformed or advanced to be more essential. Secondly, MCS as a package is a good way to achieve increased organizational performance. Moreover, Fisher (1998) supported that without linkage between MCS, the contingency variables of isolation of MCS using may lead to erroneous conclusions. In other words, the function of an existing MCS package may make an influence on a new MCS’s using. Therefore, studying and utilizing the new system individually can affect the accuracy of results. Besides, if the elements do not conflict between management control systems, MCS cannot only complement or substitute each other, but also perfect function, such as personal controls and cultural controls.

Barclays Bank PLC is established in 1965. It is one of the biggest business bank with the perfect management control systems. It is suited example to illustrate two typologies of MCS as packages in the contemporary literature. The typologies of Malmit., & Brown., 2008 afforts a sufficiently broad. It involves five packages which are planning, cybernetic controls, reward and compensation controls, administrative controls and cultural controls. Planning is an ex-ante form of control (Flamholtz et al., 1985). To control the behavior and effort, it formulates the standards and goals in functional area. Additionally, planning makes sure the operation in an orderly manner on the basis of the expected goals. Action planning and long range planning are two aspects of planning. Action planning means the action and goals can be implementing and achieved during 12 months or less. Obviously, Long range planning needs long tim