scholarly journals Interactive Control System, Intended Strategy, Implemented Strategy dan Emergent Strategy

The Winners ◽  
2012 ◽  
Vol 13 (2) ◽  
pp. 93
Author(s):  
Tubagus Ismail ◽  
Darjat Sudrajat
Keyword(s):  
Control System ◽  
Significant Influence ◽  
Structural Equation ◽  
Management Control ◽  
Equation Modeling ◽  
Strategy Formation ◽  
Management Control System ◽  
Interactive Control ◽  
Emergent Strategy ◽  
The Relationship

The purpose of this study was to examine the relationship between management control system (MCS) and strategy formation processes, namely: intended strategy, emergent strategy and impelemented strategy. The focus of MCS in this study was interactive control system. The study was based on Structural Equation Modeling (SEM) as its multivariate analyses instrument. The samples were upper middle managers of manufacturing company in Banten Province, DKI Jakarta Province and West Java Province. AMOS Software 16 program is used as an additional instrument to resolve the problem in SEM modeling. The study found that interactive control system brought a positive and significant influence on Intended strategy; interactive control system brought a positive and significant influence on implemented strategy; interactive control system brought a positive and significant influence on emergent strategy. The limitation of this study is that our empirical model only used one way relationship between the process of strategy formation and interactive control system.

Effects of using the management control system on individual performance with the intervenience of feedforward and organizational learning

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ilse Maria Beuren ◽  
Vanderlei dos Santos ◽  
Daniele Cristina Bernd
Keyword(s):  
Control System ◽  
Organizational Learning ◽  
Structural Equation ◽  
Individual Performance ◽  
Management Control ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Management Control System ◽  
Content Type ◽  
The Relationship

Purpose This study aims to empirically examine the effects of using the management control system (MCS) on individual performance mediated by organizational learning. Complementarily, it evaluates the moderating effect of feedforward on the relationship between MCS use and organizational learning. Design/methodology/approach Structural equation modeling and mediation and moderation analyses were used in a sample of 194 managers from Brazilian companies listed in the Exame Magazine’s “Best and Biggest” ranking. Findings The results reveal that using the MCS from a cybernetic perspective contributes to organizational learning, contradicting theoretical arguments and empirical evidence that this hinders learning and that feedforward can strengthen this relationship, as long as it is in line with the way of using the MCS. A mediating effect of organizational learning on the relationship between MCS use and individual performance has also been confirmed. Practical implications The results demonstrate the effects of MCS use on individual performance and organizational learning by taking a taxonomy of cybernetic use and comprehensive MCS use as a basis. The results provide insights to managers by revealing that MCS use not only influences task performance through organizational learning but also tends to generate cooperative, persistent and initiative-taking behaviors. Originality/value The study provides an approach to the behavioral consequences of using the MCS (score-keeping use and comprehensive MCS use) and the role of specific cognitive and motivational mechanisms in individual performance from a multidimensional perspective (task-based, contextual and general).

scholarly journals Exploring the Relationship between Formal Management Control Systems, Organisational Performance and Innovation: The Role of Leadership Characteristics

2021 ◽  
Vol 14 (1) ◽  
pp. 207-224
Author(s):  
Dhiona Ayu Nani ◽  
Vera Apri Dina Safitri
Keyword(s):  
Control System ◽  
Management Control ◽  
Policy Implications ◽  
Equation Modeling ◽  
Leadership Characteristics ◽  
Future Research ◽  
Organisational Performance ◽  
Management Control System ◽  
The Relationship

Manuscript type: Research paper Research aims: This study aims to examine the relationship between the formal management control system (MCS) on organisational performance and innovation. It also evaluates the role of leadership characteristics as the moderating variable between MCS and innovation. Design/Methodology/Approach: This study employs a survey questionnaire, and data collected from business units of Indonesian manufacturing and services firms. The warp partial least squares structural equation modeling (PLS-SEM) approach was employed to analyse the data and test the proposed model. Research findings: The findings demonstrate that: (1) A welldesigned formal MCS can improve organisational performance and innovation; (2) managers with good characteristics such as showing good behaviour through compliance with company rules, involving themselves in subordinates’ activities, and supporting subordinates’ ideas, can improve subordinates’ creativity in producing innovation. Theoretical contribution/Originality: This study expands the existing literature by examining the role of leadership characteristics as a moderating variable between the formal management control system (MCS) and innovation. Practitioner/Policy implications: The findings of this study demonstrate that, for Indonesian firms to compete in globally-competitive markets, they need to implement well-designed formal MCS. For formal MCS to contribute to innovation, managers who demonstrate good leadership characteristics are crucial. Research limitation/Implications: Future research can investigate comparative analyses of different ASEAN countries since different Asian countries have different dominant cultures and values, which may have some impact on MCS, organisational performance and innovation. It may also consider how different types of MCS improve organisational performance and innovation performance.

scholarly journals Antecedentes do Sistema de Controle Gerencial em Cooperativas de Crédito da Região Sul do Brasil

2021 ◽  
Vol 24 (1) ◽  
pp. 109
Author(s):  
Anderson Betti Frare ◽  
Vagner Horz ◽  
Alexandre Costa Quintana ◽  
Ana Paula Capuano da Cruz
Keyword(s):  
Control System ◽  
Management Control ◽  
Partial Least Square ◽  
Equation Modeling ◽  
Strategic Uncertainty ◽  
Management Control System ◽  
Interactive Control ◽  
Strategic Risk ◽  
Credit Cooperatives ◽  
Levers Of Control

Objective: Considering the turbulent economic environment as well as the peculiarities of the operations conducted by cooperative entities, this study sought to analyze the connections between strategic risks and uncertainties and the use of the Management Control System (MCS) by credit cooperatives in Brazil’s South region.Method: This is a quantitative study, conducted as a survey with a sample of 57 credit cooperatives. The data was analyzed through Structural equation modeling, with partial least square estimation on SmartPLS 3.0 software. The strategic risk and strategic uncertainty constructs were analyzed in relation to their connection with Simons’ Levers of Control (1995), which contemplates the beliefs and boundary controls and interactive and diagnostic control systems. Furthermore, the connections between the four Levers of Control are also analyzed.Originality/Relevance: The study covers the antecedents (strategic risks and uncertainties) of MCS use, contemplating different compositions of type and class in credit cooperatives, taking previous studies into consideration, as well as covering a singular and pertinent region in the context of Brazilian credit cooperatives.Results: Strategic risk is not associated with the use of the Management Control System. Strategic uncertainty was proven to be the element that receives the most importance from managers in the process of using the four Levers of Control. Regarding the beliefs system construct, its importance is positively linked to the interactive control system, as also occurs with the connection between the interactive control system and the diagnostic control system.Theoretical/Methodological contributions: The study demonstrates the pertinence of the Levers of Control for credit cooperatives, inserted in the context of strategic risks and uncertainties.Social/management contributions: The findings bring about relevant contributions by proving that the balanced use of the four Levers of Control is relevant for promoting the strategic renovation of credit cooperatives, especially regarding strategic uncertainty.

scholarly journals Effects of the management control system in unethical behaviors

2019 ◽  
Vol 54 (1) ◽  
pp. 54-76 ◽  
Author(s):  
Luciana Klein ◽  
Ilse Maria Beuren ◽  
Delci Dal Vesco
Keyword(s):  
Control System ◽  
Theoretical Model ◽  
Distributive Justice ◽  
Unethical Behavior ◽  
Structural Equation ◽  
Management Control ◽  
Equation Modeling ◽  
Management Control System ◽  
Content Type ◽  
Feedback Quality

Purpose This study investigates which dimensions of the management control system (MCS) increase the perception of organizational justice and reduce unethical behavior in the perception of managers. The purpose of this paper is to validate the theoretical model of the study of Langevin and Mendoza (2012), testing the theoretical hypotheses formulated by the authors. Design/methodology/approach A survey was performed in companies listed among the Best and Largest of Exame Magazine, and the sample is composed of 102 respondents of the research, which consists of 41 assertions. Findings The results of the structural equation modeling show that the definition of objectives increases the perception of procedural justice, but the same was not observed regarding the remuneration of the managers. Likewise, disregarding aspects that are uncontrollable by managers in performance evaluation does not lead to the perception of procedural and distributive justice. However, feedback quality leads to the understanding that the MCS is fair. Perception of procedural and distributive justice was also observed in the use of multiple measures of performance by the company. Research limitations/implications Other factors that have not been investigated may interfere with and contribute to the reduction of unethical behavior (budget slack and data manipulation). Originality/value The only variable that interferes in the reduction of unethical behavior is feedback quality. The non-confirmation of all the hypotheses instigates the replication of the research in other contexts for empirical validation of the theoretical model of Langevin and Mendoza (2012).

FEATURE,NILAI, KEPUASAN DAN LOYALITAS PELANGAN

2017 ◽  
Vol 2 (1) ◽  
pp. 45-52
Author(s):  
Iha Haryani Hatta
Keyword(s):  
Structural Equation Modeling ◽  
Customer Satisfaction ◽  
Customer Loyalty ◽  
Significant Influence ◽  
Customer Value ◽  
Structural Equation ◽  
Equation Modeling ◽  
Relationship Of ◽  
The Relationship ◽  
Customer Satisfaction And Loyalty

The aim of this study was to determine the relationship of the features of the value, satisfaction, and customer loyalty; the effect on the value of customer satisfaction and loyalty; influence of satisfaction on customer loyalty. A total of 200 merchant PT. BANK XYZ as respondents was selected randomly. Analyses were performed using structural equation modeling (SEM). The analysis showed that the feature has a significant influence on customer value, but not for customer satisfaction and loyalty. The values has a significant influence on satisfaction, but not on customer loyalty. Satisfaction has a significant influence on customer loyalty. Discussion and conclusions described in the article. Keywords: features of the value, satisfaction, customer loyalty

The THE RELATIONSHIP BETWEEN ISLAMIC ATTRIBUTES DESTINATION AND SERVICE QUALITY ON DESTINATION LOYALTY WITH TOURIST SAISFACTION AS MEDIATING VARIABLE

2018 ◽  
Vol 1 (1) ◽  
pp. 5-9
Author(s):  
Reni Yuliviona ◽  
Mokhtar Abdullah ◽  
Zuraini Alias ◽  
Sefnedi Sefnedi
Keyword(s):  
Structural Equation Modeling ◽  
Service Quality ◽  
Significant Influence ◽  
Structural Equation ◽  
Research Study ◽  
Primary Data ◽  
Equation Modeling ◽  
Destination Loyalty ◽  
Tourist Satisfaction ◽  
The Relationship

This research study intends to investigate the tourist satisfaction as a mediating variable in the relationship between the Islamic attributes, service quality and destination loyalty among Malaysian Muslim tourists in the Padang city. A self survey was implemented as the means to attain the primary data among the 160 Malaysian Muslim tourists visiting the Padang city . The sample of 119 usable responses were collected from the 160. To analyze the model, Partial Least Squares structural equation modeling was utilized. The statistical outcomes established the positive and significant influence of the service quality, the Islamic attributes and the tourist satisfaction on destination loyalty. The results also established that tourist satisfaction were positively and significantly influenced by the service quality and the Islamic attributes. Along with it, tourist satisfaction mediated significantly in the relationship between the Islamic attribute, the service quality and the destination loyalty among the Malaysian Muslim tourists visiting in Padang city.

scholarly journals The Influence of Environmental Strategy, Environmental Reporting and Environmental Management Control System on Environmental and Economic Performance

Energies ◽  
2021 ◽  
Vol 14 (15) ◽  
pp. 4637
Author(s):  
Petr Petera ◽  
Jaroslav Wagner ◽  
Renáta Pakšiová
Keyword(s):  
Environmental Management ◽  
Control System ◽  
Economic Performance ◽  
Environmental Performance ◽  
Structural Equation ◽  
Positive Impact ◽  
Management Control ◽  
Environmental Strategy ◽  
Environmental Reporting ◽  
Management Control System

The importance of corporate social responsibility, especially in the environmental domain, continues to grow in an era of mounting climate urgency. This study is based on original, empirical, survey-based research in two post-communist European countries and seeks to add a geographical viewpoint and to investigate the influence of innovative constructs (environmental reporting, environmental strategy, environmental management control system) on environmental and economic performance. Data are analysed through partial least squares structural equation modelling, which enables the use of a complex model with several links between constructs. Findings reveal that environmental strategy has a positive impact on the use of an environmental management control system and an indirect positive impact on environmental performance. The environmental management control system has been shown to have a positive influence on environmental performance and, ultimately, on economic performance.

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

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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