Revising a performance measurement and control system of an organization

Purpose: This paper aims to explore the changes that an organizational performance and control system should perform to adapt to the current dynamic environment. Design/methodology/approach: This paper first presents the features of a typical organizational control system. It identifies current technological developments that affect the control process and evaluates the changes that should be introduced in order for the organization to function effectively. Findings: Although the components of organizational performance and control systems remain the same, most of them have changed their features, such as strategy should be visited more frequently, processes are digitized and therefore customers are more involved in the process, and actual performance can and should be monitored automatically. Originality/value: This paper presents a comprehensive model of a control system that can be implemented by every organization, as well as points out control features that should be continuously reviewed and updated.