Impact of management control system on organizational performance through learning and motivation

This paper intends to demonstrate the relationships between the management control system (MCS) as a package elements with organizational performance. Many studies conducted and investigated the impact of the management control system (levers of control) and organizational performance and ignore the elements of MCS as a package. Pakistan textile industry faces a lot of issues regarding MCS as packages elements and due to these issue organizational performance reduced. Therefore, current study portray a framework that consists of some vital elements of control adopted from Malmi and Brown (2008) MCS as a package like planning control, cybernetic controls, rewards and compensation controls, administrative controls, and cultural controls which if empirically investigated would demonstrate the extent of by in Pakistan textile industry and how these controls generate better organizational performance. This suggests that the need for more explanation of Pakistani textile industry managers on the need to adopt better MCS practices as these practices lead to better organizational performance. Although the current paper is conceptual in nature thus, needs an empirical study to address in the light of resource-based view theory.

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Influence of Human Capital on Organizational Performance as Mediated by Management Control System and Operational Risk Management

10.7176/rjfa/11-10-08 ◽

2020 ◽

Keyword(s):

Risk Management ◽

Human Capital ◽

Control System ◽

Organizational Performance ◽

Operational Risk ◽

Management Control ◽

Management Control System ◽

Operational Risk Management

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BELIEF SYSTEM, SISTEM PENGENDALIAN DIAGNOSTIK, SISTEM PENGENDALIAN INTERAKTIF, INOVASI, KINERJA ORGANISASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI JAWA BARAT)

Jurnal Profita ◽

10.22441/profita.2019.v12.02.012 ◽

2019 ◽

Vol 12 (2) ◽

pp. 342

Author(s):

Mariyam Chairunisa

Keyword(s):

Control System ◽

Organizational Performance ◽

Electronic Mail ◽

Belief System ◽

Management Control ◽

Manufacturing Companies ◽

Management Control System ◽

Interactive Control ◽

Levers Of Control ◽

Positive Effect

This study aims to examine impact of Management Control System on organizational performance mediated by innovativeness. Contingency and Levers of Control theories are used in this research with data collection and judgment sampling method on manufacturing companies. The data are represented by managers and assistant managers as respondents in West Java Area. The data is collected by post, electronic mail and direct survey from January 27, 2016 to March 2016. Result of this study indicates that management control system consisting belief system and interactive control system have a positive effect and significant on innovativeness and innovativeness ultimately have a positive and significant impact to organizational performance. However, diagnostic control system does not have significant influence to innovativeness. This study solely relies on construct of innovativeness capability.

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PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PENGADILAN DIMASA WABAH COVID-19

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v26i2.276 ◽

2021 ◽

Vol 26 (2) ◽

pp. 65-74

Author(s):

Annisa Mulia Aghsya ◽

Ratna Septiyanti ◽

Yenni Agustina ◽

Usep Syaipudin

Keyword(s):

Control System ◽

Data Analysis ◽

Data Collection ◽

Organizational Performance ◽

Total Sample ◽

Management Control ◽

Survey Method ◽

Sampling Techniques ◽

Management Control System ◽

Analysis Technique

This research aims to know the effect of management control system towards organizational performance in Pengadilan Negeri Tanjung Karang class IA during covid-19. This research is a quantitative study using a survey method with data collection techniques using a questionnaire which is measured by using the SPSS version 26 program. The population in this study were all employees of Pengadilan Negeri Tanjung Karang class IA, sampling using saturated sampling techniques namely all employees of Pengadilan Negeri Tanjung Karang class IA so that a total sample of 100 was obtained. The data analysis technique used the correlation test. The results of this study indicate that the management control system has a positive and significant effect on organizational performance during the Covid-19. With a determination coefficient of 0.728, the influence of management control system towards the performance of Pengadilan Negeri Tanjung Karang class IA during the Covid-19 was 72.8%, while the remaining 27.2% was influenced by other factors not examined in this study.

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The Review of Management Control System, corporate Strategy and Firm Performance

iRASD Journal of Management ◽

10.52131/jom.2019.0101.0002 ◽

2019 ◽

Vol 1 (1) ◽

pp. 12-19

Author(s):

Aliyu Shehu Usman ◽

Tariro Masunda ◽

Ahmed Sabo

Keyword(s):

Control System ◽

Literature Review ◽

Organizational Performance ◽

Positive Relationship ◽

Business Models ◽

Corporate Strategy ◽

Management Control ◽

Business Strategies ◽

Effective Management ◽

Management Control System

Management control system (MCS) and corporate strategy play vital roles in achieving organization set objectives. For it to be effective, management must align and integrate these concepts in their business models. The study seeks to investigate whether a relationship exists between corporate strategy, MCS and organizational performance. To achieve these objectives, the study employs the use of literature review approach. The study found that a positive relationship does exist between these three variables. The consensus is that these three constructs complement each other to result in superior corporate performance. The study recommends that management must align its MCS to suit their business strategies in order to enhance organizational performance.

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