Draw Backs Of Control Systems:-

1.    Game playing within the procedures of the control system. eg budget may be “padded” so as also look at rules and regulations as things to circumvent Games are played within the procedures of the control system.

2.    Sabotage – damage of control system so that they don’t work even in future and therefore be abandoned by management e.g. Computerised time clocks are frequently broken or manipulated by workers. Sabotage is meant to create confusion.

3.    Inaccurate controls rely on accuracy and timeliness of information about actual performance and its information: -
Comparison with projected goals, Managers may supply inaccurate information so that they may appear better.

4.    Illusion of control. Appearing to be in control is particularly important at the upper levels of the firm. People try to deny the existence of any negative deviations from performance standards.