The reasoning behind this argument is that MCS will have to understand needs of organization are different levels. An organization as such is a very complex entity. It is a combination of many tools and actors (Hamed, 2010). In this context for an MCS to be efficient there has to be a very comprehensive usage context. It has to be capable of evaluating organizational actors, behaviors, accounting aspects, managing aspects and more. In addition the MCS will also have to be perceptive of the concerns of both the internal and the external environment. To achieve this, the design would have to be all comprehensive, but there are many real time constraints that cannot actually be met.
Cunningham (1992) presents two categories of Management control system which is simpler than the four category model. The categories are that of the input/output categories and the behavioral categories. It would be easier for the Management control system to actually be designed for the former, but in the context of the latter which is the behavioral categories there might be difficulty as it involves behavior of the people involved and this might be a challenges. These categories mutually complement each other (Cunningham, 1992) and hence the interactions would add another layer of complexity to the problem.