ABSTRACT

Some major points of the literature review in Chapter II can be summarized to explain the choice of topic and methodology for this dissertation. In the management control process, evaluation takes many forms, one of which is evaluation research. Since the management control process and the evaluation process parallel one another, an efficient management control system should serve both needs. Evaluators use data uniquely to analyze operating performance, results, and impacts; while managers, generally, use data to compare expected and actual financial results as a basis for their operating decisions. Furthermore the management literature asserts that self-control results in congruence of individual and organizational goals, thereby, improving performance. Moreover, project or program evaluation in multinational organizations presents unique circumstances of being geographically dispersed, functionally diverse, and culturally contextual.