A Practical Method to Distribute a Management Control System in an Organization

This article is concerned with methodological issues. In particular, it addresses the question of how it is possible to align the design of management information systems with the structure of an organization. The method proposed is built upon the Cybersin method developed by Stafford Beer (1975) and Raul Espejo (1992). The article shows a way to intersect three complementary organizational fields: management information systems, management control systems, and organizational learning when studied from a systemic perspective, in this case from the point of view of management cybernetics (Beer, 1959, 1979, 1981, 1985).