Systematic Review of the Factors Influencing Cognitive Management Control Systems: A Meta-Synthesis Approach
نویسندگان
1 Department of Accounting and Finance, Faculty of Management and Accounting, University of Tehran, Farabi Campus, Qom, Iran
2 Department of Accounting and Finance, Faculty of Management and Accounting, University of Tehran, Farabi Campus, Qom, Iran
3 Department of Accounting and Finance, Faculty of Management and Accounting, University of Tehran, Farabi Campus, Qom, Iran
4 Department of Accounting and Finance, Faculty of Management and Accounting, University of Tehran, Farabi Campus, Qom, Iran
doi
10.22067/ijaaf.2026.47004.1555چکیده
During the Industrial Revolution and the era of scientific management, the primary role of management accounting focused on cost calculation and reduction. Therefore, Management Control Systems (MCS) were designed and implemented mechanically. However, with the shift to strategic management accounting, MCS has significantly evolved. In order to manage high levels of uncertainty and complex cognitive processes, cognitively-oriented MCS are required. This study aims to conduct a systematic review of prior research to identify key factors influencing cognitive MCS, employing a meta-synthesis approach. A total of 102 articles published in international journals between 2000 and 2024 were analyzed through content analysis. The findings identify six major categories influencing cognitive MCS: (1) dynamic cognitive capabilities, (2) cognitive awareness control, (3) individual-organization fit control, (4) cognitive futures research, (5) behavioral and cultural control, and (6) cognitive competencies. As a result, a comprehensive cognitive analysis is required prior to the implementation of MCS in order to understand the causal relationships between the different components of the system. Aligning the CEO’s incentives with stakeholders’ goals is also essential. As a result, MCS provides critical information to managers, helping them execute their responsibilities and helping organizations maintain long-term behavioral patterns. After reviewing all of the pertinent literature on MCS in strategic management accounting, the results of the meta-synthesis provide a thorough comprehension of the topic. A comprehensive framework to address the multi-dimensional view prevalent in modern management accounting systems is presented in this meta-synthesis, which can be applied to the implementation of strategic management accounting systems in dynamically changing economic conditions.
