nagement accounting used by management are to plan, evaluate, & control within an organization & to assure use of & accountability for its resources. Although most literatures reviewed (Jeans & Morrow [5], Murphy & Braund [6], Clark & Baxter [7]) stated that the major use of management accounting control is on manufacturing process, the concept of performance measurement can be widely applicable within the organization. Management controls are undoubtedly basic good management practices & basic management tool to address fraud, waste & abuse.While most literatures would address the issue in organization level but the success of management controls span the whole gamut of management activities of each department. Management controls assist organizations in deciding what should be done or what should be emphasized. They help organizations to allocate funds, monitor activities, and conduct reviews & provide the information organizations need to make mid-course corrections & evaluate individual performance. Such, controls include not only internal accounting controls but also controls that focus on results.Down to departmental level, management control includes all activities designed to ensure that a department accomplishes its objectives; complies with company policies & uses employees time & resources appropriately. Departments are responsible for setting up, following, & regularly reviewing their management controls. The basic departmental responsibility in management control should be more than ensuring expense within budget; management controls should include both financial controls & non-financial controls. Establishing & maintaining an internal control structure is an important departmental management responsibility. To provide reasonable assurance that an entity's objectives will be achieved, the internal control structure should be under ongoing supervision by management to determine that it is operating as intended & tha...
