Prediction and Classification of Financial Criteria of Management Control System in Manufactories Using Deep Interaction Neural Network (DINN) and Machine Learning

Table 1

Principles and a review of objective research for management control systems.

Management control mechanisms	Definition	Relationships	Empirical evidence
Financial control scheme
Diagnostic control	Observes events by looking for breaches from present criteria.	Defense (+); Aggressive (-)	Simons [35]
Interactive control	Principles that make significant of the subgroup to talk, communicate, educate, and try to find ways.	Defense (-); Aggressive (+)	Simons [36]
Financial control intensity	Accountability for meeting well before performance objectives, which may or may not be stringent.	Defense (+); Aggressive (-, +)	Simons [37]
Variety of criteria	Requirements for effectiveness: restricted to broad	Defense (-); Offensive (+)	Merchant [38]; Simons [37]
Motivational control scheme
Motivational payments	There is a monetary incentive for motivating staff.	Defense (-); Offensive (+)	Simons [39]
How to determine motivational factors	Regarding management evaluations (perception and intellectual) or present (objective) formulae	Defense (+); Aggressive (-)	Govindarajan and Fisher [40]; Simmons [41]
Structural control scheme
Type of organizational structure	Human authority, decision-making, and interaction patterns	Defense (-); Aggressive (+)	Langfield-Smith [42]
Cultural control scheme
Recruitment and selection control	To match personal views with the interest of the company, use recruitment, and instructional strategies.	Defense (-); Aggressive (+)	Abernethy [43]