Integrating management control with strategic decision in MCS and IS

The aim of this study is to develop a framework that integrates the management control with strategic decision making in the management control system and information system. The framework for information systems is designed within the exploring work of constructing a framework of management control system which integrates not only control activities but also the activities about strategy, not only the internal activities but also the activities interacting with the external environment. The frameworks can be used to design the management control system and relevant information system in order to improve the adaptability of strategy and effectiveness of management control through the interaction and collaboration between management control and strategy decision making.