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

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

"Teatro alla Scala" di Milano. Il sistema di misurazione delle performance

2012 ◽  
pp. 117-139
Author(s):  
Mariarita Pierotti
Keyword(s):  
Control System ◽  
Management Control ◽  
Performance Measurement System ◽  
Key Factors ◽  
Management Control System ◽  
Cultural Organizations ◽  
Organizational Functions ◽  
Opera Houses

The Teatro alla Scala in Milan is playing a position of primary artistic interest in the field of national and international Opera and Drama. This paper aims to analyze the control system adopted by this Institution in order to develop some remarks about the relevance of management control system in Italian cultural organizations. In the past, in these realities the incisive public presence has often hindered the development of such managerial processes. The research has been carried out through a deductive quality methodology. This means that, empirical research has been realized later than the study of the literature on the topic. The case study has been carried out by submitting an interview to the responsible of Management Control. The empirical investigation has led us to develop some observations about management control organizational functions in the Opera houses. The paper identifies the key factors influencing the role of performance measurement system.

scholarly journals ANALISIS ATAS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN PEMBERIAN KREDIT PADA PT. SUZUKI FINANCE INDONESIA CABANG MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Winda Emanuela Talumewo ◽  
Grace Nangoi ◽  
Victorina Tirayoh
Keyword(s):  
Control System ◽  
Research Method ◽  
Descriptive Analysis ◽  
Management Control ◽  
Analysis Method ◽  
Management Control System ◽  
Credit Management ◽  
Organizational Goals ◽  
Good Management ◽  
Qualitative Descriptive

            Management control system is one way to achieve corporate / organizational goals with specific strategies effectively, efficiently, and economically. Implementation of a good management control system on crediting procedures to reduce the risks that may occur in credit sales activities, and is expected to ensure that the implementation of credit provision can be controlled. Goal to be achieved in this research is to know the procedure of giving credit at PT. Suzuki Finance Indonesia Manado branch and know the effectiveness of the implementation of management control system PT. Suzuki Finance Indonesia Branch Manado on lending. The object of this research is PT. Suzuki Finance Indonesia Branch Manado. The research method used is qualitative descriptive analysis method. The result of the research shows that credit procedure established by the company is clear and good and the implementation of the credit management control system has been running well and has been effective because it meets the elements of management control system.Keywords: Management Control System, Credit Procedure

scholarly journals INTEGRASI METODE BALANCED SCORECARD DAN SISTEM MANAJEMEN PENGENDALIAN

2012 ◽  
Vol 3 (2) ◽  
pp. 862
Author(s):  
Teguh Sriwidadi
Keyword(s):  
Control System ◽  
Performance Measurement ◽  
Nonprofit Organizations ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Sales Force ◽  
Management Control ◽  
Management Control System ◽  
Interactive Control ◽  
The Balanced Scorecard

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. 

scholarly journals Meta analysis: management control system, strategy, company performance

2020 ◽  
Vol 4 (3) ◽  
pp. 96-104
Author(s):  
Desi Pujiati ◽  
Margianti . ◽  
Misdiyono .
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Meta Analysis ◽  
Descriptive Analysis ◽  
Population Sample ◽  
Belief System ◽  
Management Control ◽  
Company Performance ◽  
Management Control System ◽  
Control Approach

This study aimed at determining and analyzing the meta analysis on journals review of the managementcontrol system, strategy and company performance theme. The management control system used lever's approach ofcontrol consisting of belief system, boundary system, diagnostic control system and interactive control system. Theinfluence and impact of the management control system was resulted from previous research studies. This researchused meta-analysis method. Meta-analysis is the study of a number of research results in similar problems. The unit ofanalysis in the study were written documents about the research of management control system in the form of journalarticles and research reports taken purposively based on their compatibility with the research theme. Data analysisused was quantitative data analysis with percentage and qualitative data analysis for descriptive analysis result dataon 25 research related to management control system. Findings of meta-analysis results based on research objectives,research variables used, population / sample of research, data collection techniques and analysis tools show thatmanagement control system lever's of control approach can contribute to the achievement of strategy and impact onbusiness unit performance improvement.

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

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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