The universalistic approach argues that optimal control design applies in all settings and
firms.The universalistic control approachwas a natural extension of scientific management
theory. The principles of scientific management imply that there is a best way to design
operational processes in order to maximize efficiency. Extending this principle to
management control systems implies that there must be a control system that can best
maximize management effectiveness. On the other hand, the situation-specific approach
argues that the factors affecting each control system are unique, thus general rules and
models cannot be applied. The contingency theory approach is situated between these two
boundaries.