Date of Conferral







Jeffrey Prinster


This study addressed the perceived relationships among management control systems, business strategy, and organizational performance in U.S. minority-owned manufacturing businesses. Hofer's contingency theory provided a framework for the study, which included a quantitative, survey-based correlational design. Research questions focused on the relationship between financial- and nonfinancial-based management control systems as well as low-cost leadership and differentiation strategies, and how these practices impacted organizational performance. A random sample of 1,000 participants was selected from a population of 2,583 minority-owned manufacturing businesses in the United States. Results of the principal component analysis, Pearson's zero order correlation coefficient, and multiple regression analysis indicated that financial- and nonfinancial-based management control systems and differentiation strategies were significantly positively related to organizational performance. Low-cost leadership strategy was positively related to organizational performance but was not statistically significant. This study could promote positive social change by providing organizational finance managers with information regarding the appropriate mix of financial and nonfinancial management control system strategies necessary to achieve desired organizational performance.