Contingency theory, management control systems and strategic human capital resource

This paper builds upon existing management control theory under the contingency theory perspective discussing the relationship between MCS and strategic human capital, then use structural equation modeling (SEM) to show the relation. To advance theory, the paper also draws from the entrepreneurship and life cycle literatures. It presents MCS should be designed associate with the attributes of a strategic human resource through studying and identifies several variables as drivers of the emergence of MCS.