Examining middle managers mediating role in MCS implementation
Examining middle managers mediating role in MCS implementation

Summary/Abstract: Management Control Systems (MCS) are a socially constructed process in which communication between people creates interpretation and, as a result, information, and coordinated actions throughout an organisation. The dialogue between top and ground level looks a main assumption for successful business. To make better strategic decisions and act in a way that is more suitable for organisational objectives, executives and groundlevel employees need a better understanding of the actions and decisions at the other end of the organisational hierarchy. Arguably, middle managers (MMs) act as determinants in the dialogue between the senior and the ground level. The aim of the study is to better understand the role that MMs play in the dialogue between the senior and the ground level for facilitating organizational changes. The research question for the study is: What role do MMs play in implementing MCS for facilitating organizational changes? Based on this research analysis, we can conclude that to better understand how and why MCS works as it does in a given part of an organization we have to focus on the middle level. The implementation of MCS on the operative level or quality of information on the senior level depends on the middle level and it accentuates the importance of middle managers mediating role of informationbased management of innovative and fast changing environment. The second contribution of this study is its use of an interdisciplinary approach. This study connects the semiotic and managerial frameworks. The study contributed to communication theory of MCS based on Lotman’s cultural semiotics. The findings of the study extend our understanding of the role of MMs in implementing MCS in creating changes and innovation.

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