Management Control Systems in Shopping Centres: Analysis of the Managing Director

<i>Background</i>: How do Shopping Centre Managers use the Management Control System (MCS) to adapt to the available resources according to the characteristics of the centre and external factors that may affect such management? We identified the differences in the MCS between three types of shopping centres: urban-conventional centres, peripheral-conventional centres, and peripheral-outlet centres. <i>Methods</i>: This qualitative research, based on a multiple case study, aims to obtain a descriptive and explanatory view of the situation of the MCS in the analysed centres. For the study, an interview with a store manager in a shopping centre and semi-structured interviews with the managers of the selected centres were conducted. <i>Results</i>: The relevant factors that affect management were detected: ownership structure, budget management, centre maintenance, marketing-mix management, and the image of the centre to be projected, based on the public that the manager intends to attract. <i>Conclusions</i>: MCSs within each shopping centre vary little, depending on the external factors described, and the differences in management are not based on the characteristics of the centre but on the vision of the manager. A detailed description of the role of the manager is offered, and the door is opened for further research on the subject.