The Concept of Management Control System and Its Relation to Performance Measurement

This article discusses sales force performance measurement at PT Merapi Utama Pharma and integrates performance measurement and management control system. The balanced scorecard (BSC) is a strategic planning and management system that is used extensively in business and industry, government, and nonprofit organizations worldwide to align business activities to the vision and strategy of the organization, improve internal and external communications, and monitor organization performance against strategic goals. The balanced scorecard suggests that we view the organization from four perspectives : the learning and growth perspective, the internal business processes perspective, the customer perspective, and the financial perspective.The management control system used is levers of control framework, included beliefs control system, boundary control system, diagnostic control system, and interactive control systems.

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Development of Management Control System Research: Study on Behavioral Research in Accounting Journal (2006–2018)

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2020.v15.i01.p12 ◽

2020 ◽

Vol 15 (1) ◽

pp. 127

Author(s):

SeTin SeTin ◽

Yvonne Augustine

Keyword(s):

Control System ◽

Performance Measurement ◽

Quantitative Methods ◽

Descriptive Analysis ◽

Management Control ◽

Performance Measurement System ◽

Environmental Dynamism ◽

Management Control System ◽

Dependent Variables ◽

Performance Measurement Systems

This paper provides a descriptive analysis of management control system (MCS) in BRIA journal from 2006 to 2018. A total of 180 articles were examined, resulting in the identification of 34 articles for further analysis. The analysis led to several findings. 1) Most of the articles use quantitative methods, examine MCS at the managerial level, and emphasize one- or two-dimensional control systems. 2) The dominant topics are strategic performance measurement system, budget, reward compensation system, and performance achievement. 3) The dominant independent variables are incentives, psychological, strategy performance measurement systems, and environmental dynamism. 4) The dominant dependent variables are performance and psychological variables. 5) Environmental dynamism and environmental uncertainty are the external contingencies that affect performance, and the most dominant internal contingency is the variable related to individual factors. 6) Finally, the majority of the article use contingency variables that tend to concentrate on increasing the number of independent rather than dependent variables. Keywords: Management control system, BRIA Journal 2006-2018

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PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM MEMPERKUAT HUBUNGAN SISTEM PENGENDALIAN MANAJEMEN DENGAN PENCAPAIAN KINERJA PERUSAHAAN: SUATU TELAAH KEPUSTAKAAN

Jurnal Riset Akuntansi dan Keuangan ◽

10.17509/jrak.v2i3.6599 ◽

2014 ◽

Vol 2 (3) ◽

pp. 486

Author(s):

Karsam Karsam ◽

Ruth Leli Ravita Manurung

Keyword(s):

Control System ◽

Performance Measurement ◽

Control Systems ◽

Management Control ◽

Management Control Systems ◽

Management Control System ◽

Performance Achievement ◽

And Control ◽

Measurement And Control ◽

The Relationship

Management control system is one tool to implement strategies that can motivate all members of the organization to be able to achieve the goal. One of the important characteristics in applying management control system is the application of accountancy accounting. Accountability is based on the idea that a manager must be held accountable for his own achievements and achievements of his subordinates. Performance measurement and control systems are tools used by managers that are effective in achieving the expected goals and strategies. Thus the implementation of accountancy accountability will strengthen the relationship between management control systems with performance achievement.

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