Management control systems case study from the national commercial bank in Albania

This paper analyzes the Management Control Systems (MCSs) of National Commercial Bank (NCB), operating in Albania, through relevant framework Object [1]. The aim this is to examine whether MCSs help aligning actions management and employees with strategies bank. Semi structured interviews were conducted managers two branches NCB city Korça order understand presence approach. results confirmed components object control (results, personnel/cultural controls) NCB. bank controls its Performance Appraisal Systems. Employees’ managers’ performance evaluation instrument, which plans their career bonus. budget constitutes financial system. has well-defined action strict written rules, procedures policies that restrict employees’ actions. Personnel are exercised selection, training, evaluation, sustainability development human resources. Cultural created codes conduct, ethic socialization among at various events parties, organized by