Factors associated with the design of management control systems

Aiming to identify the factors associated with the design of the Management Control System, the predominant paradigms of management accounting were analyzed, as defined by the International Federation of Accountants (IFAC). It was considered in the analysis beyond the paradigms, the sector of the economy and the gross sales of 94 companies in southern Brazil. The results obtained from the homogeneity analysis (HOMALS) suggest that industrial companies with the highest turnover are more likely to adopt practices which position their control systems to the paradigm of value creation when