1.1 BACKGROUND OF THE STUDY
There exist in literature several managerial action and function that are targeted at ensuring organizational success. In fact it accounts for the many theoretical conceptualization and expositions that makes it imperative for all mans action. The functions therein (management) are notably planning, organizing, directing, staffing and control. These functions have their various distinct characterization that permits the attainment of business goals. Essentially, the action function has attracted a wide range of scholastic input (Fubara, 1998; Billara, 2002; Phil, 2006). This is in the light of the fact that organizational action or activities must be guided and accessed including the human resource to ensure that the desire goals are met. Put differently, the control function ensures that actual meet expected and this is achieved though management action that steers the process towards achieving goals. In today’s work organization there is ensuring debate over the management control function as business failure are largely attributable to managerial failures in ensuring control mechanisms and framework that compels commitment of all organizational members (Robinson, 2000; Bunazel, 2004; Kendibia, 2005). Kazmir (2002), has observed strategy implementation in most organizations as experienced setbacks due to management inability to establish control parameters that would ensure compliance and definite actions. Of course it has results to low capacity utilization since there are no checks to detect problems even before they occur and act proactively. In same vein there is gross low level productivity in today’s organization and this according to Benala; (2005), is as a result of inability of management of firms to raise questions relating to objectives and overall performance. The thinking here is that the accelerated rate of change in organizational environment requires that control should attract priority attention in firms.