BACKGROUND Management control is a vital organizational function, whose primary purpose is to ensure that all organizational units, such as departments and branch offices, operate in a manner that contributes towards the achievement of organizational goals and objectives. The management control system in an organization performs the invaluable task of ensuring the realization of the goals envisioned by top management. Performance management is a critical component of management control, wherein the performance of the organization's responsibility centers is measured, monitored, and evaluated.