Management Control Systems in Public Institutions: A Study of Civil Aviation Authority
Mwitabangoma, David, Johns
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This study sought to analyze the nature of existing management control systems, assess their effectiveness and establish mechanisms for enhancing the effectiveness of the control systems at Civil Aviation Authority (CAA). Control as a function of management helps to ensure that organizational resources are utilized effectively and efficiently to achieve organizational objectives. The study was conducted using both qualitative and quantitative approaches. Qualitative tools included face to face interviews with selected employees of the CAA while quantitative tools included a questionnaire that was randomly administered and used statistical methods to analyze the results. The major finding of the study is that although CAA has put in place control tools such as rules and regulations, policies, budgets and business plans, they may not be effective because are rarely reviewed, internal managers are not consulted during their formulation, and preventive and corrective action is not taken on the basis of the information provided by the control system. And this may create loopholes in the control systems and therefore compromise accountability at CAA. For enhancing the effectiveness of the control systems and therefore improve the accountability within CAA, the study makes a number of recommendations that include, among others, establishment of a clear accounting process and structure, capturing and storing adequate information about employee personal goals so as to assist in planning and future decision making, putting in place mechanisms for timely correction of deviations whenever discovered and reviewing the CAA organogram with a view of decentralizing some of the control functions. It can be said that the study provides useful and relevant insights in the area of Management Control System Practices. The suggestions put forward in this study, if implemented, will go a long way in improving the existing management control system, which in turn will improve the functioning of the organization in all areas. This will trickle down to the economy and the Nation at large. The highlighted practices of the system in one public institution can be used as a framework for evaluation and to modify the existing Management control systems in other institutions.