scholarly journals THE INFLUENCE OF ORGANIZATIONAL STRUCTURE, LEADERSHIP STYLE, MANAGEMENT CONTROL SYSTEMS, AND ORGANIZATIONAL CULTURE TOWARD BEHAVIOUR DECISION MAKING

2020 ◽  
Vol 3 (1) ◽  
pp. 245-253
Author(s):  
Deborah Christin Darmawan ◽  
Suwignyo Widagdo ◽  
Hamzah Fansuri Yusuf
Keyword(s):  
Decision Making ◽  
Organizational Culture ◽  
Organizational Structure ◽  
Leadership Styles ◽  
Control Systems ◽  
Leadership Style ◽  
Management Control ◽  
Management Control Systems ◽  
Simultaneous Influence ◽  
Collection Methods

This research aims to know the influence of organizational structure, leadership style,management control systems, and organizational culture toward behaviour decision making.Data collection methods used in this research is a method of questionnaire. The results of thisstudy suggest that the organizational structure of partially against the influential behavioraldecision making, leadership styles partially against the influential behavioral decisionmaking, not management control systems influential partially against the behavior ofdecision-making, and organizational culture has no effect partially against the decisionmaking behavior. Research results also showed a simultaneous influence organizationalstructure, leadership style, management control systems, and organizational culture towardsdecision-making behavior and note that the value of the coefficient of determination60.3%, while the remaining 39.7% is explained by other factors that are not described in thismodel.

scholarly journals HUBUNGAN GAYA KEPEMIMPINAN DAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP TERBENTUKNYA BUDAYA DI PERUSAHAAN KELUARGA DEVELOPER “X”

CALYPTRA ◽  
2017 ◽  
Vol 5 (2) ◽  
pp. 227
Author(s):  
Olinda Lestari
Keyword(s):  
Organizational Culture ◽  
Control Systems ◽  
Leadership Style ◽  
Corporate Culture ◽  
Mutual Influence ◽  
Basic Research ◽  
Management Control ◽  
Cultural Control ◽  
Management Control Systems ◽  
Family Enterprises

Abstrak - Penelitian ini merupakan penelitian basic research yang bertujuan untuk meningkatkan pemahaman mengenai hubungan gaya kepemimpinan dan sistem pengendalian manajemen terhadap terbentuknya budaya di perusahaan keluarga PT. X. Penelitian ini menggunakan pendekatan kualitatif dengan metode pengumpulan data yaitu wawancara, observasi dan analisis dokumen. Hasil penelitian ini menunjukkan bahwa gaya kepemimpinan dan penerapan sistem pengendalian manajemen memiliki hubungan yang saling mempengaruhi terhadap terbentuknya budaya perusahaan. Gaya kepemimpinan seorang pemimpin dipengaruhi oleh nilai budaya keluarganya yang telah melekat dalam dirinya, dimana sistem pengendalian manajemen yang diterapkan disertai dengan nilai-nilai tersebut, sehingga kemudian akan menjadi dasar dari perilaku seluruh anggota organisasi. Faktor yang membentuk budaya tidak hanya dari kepemimpinan saja, tetapi melalui ikatan emosional yang tercipta antara pemimpin dan karyawan akan menciptakan pengendalian budaya yang efektif dalam mendukung terbentuknya budaya yang baik. Oleh karena itu budaya organisasi yang kuat merupakan komponen dari pengendalian yang juga membentuk adanya pengendalian budaya yang efektif untuk mengendalikan tindakan karyawan agar sesuai dengan budaya organisasi yang ada. Kata Kunci: Gaya kepemimpinan, Sistem pengendalian manajemen, Budaya organisasi, Perusahaan keluarga Abstract - This study is basic research that aims to improve the understanding of the relationship leadership style and management control system against formation culture in a family enterprises PT. X. This study used a qualitative approach with method of data collection are interviews, observation and document analysis. These results indicate that the style of leadership and the implementation of management control systems have a relationship of mutual influence on t he formation of the corporate culture. The leadership style of a leader is influenced by his family cultural values that have been inherent in her, where management control systems are implemented along with these values, which then will be the basis of the behavior of all members of the organization. Factors that shape the culture not only of leadership, but through the emotional bond created between leaders and employees will create effective cultural control in supporting the formation of a good culture. Therefore, a strong organizational culture is a component of the control that is also shaping the effective cultural control to control the actions of employees to fit the existing organizational culture.

scholarly journals The Effect of Incentives and Leadership Styles on Creative Performance

2021 ◽  
Vol 36 (1) ◽  
pp. 14
Author(s):  
Sariyatul Ilyana ◽  
Mahfud Sholihin
Keyword(s):  
Leadership Styles ◽  
Control Systems ◽  
Leadership Style ◽  
Business Environment ◽  
Management Control ◽  
Management Control Systems ◽  
Monetary Incentives ◽  
Creative Performance ◽  
Empowering Leadership ◽  
Creative Environment

Introduction/Main Objectives: This study investigates whether the type of incentives offered and leadership styles interact to affect creative performance. Background Problems: Creativity is highly needed by companies to survive in a volatile business environment. Prior research found that management control systems and the leadership style were able to stimulate creativity. It is still unclear which type of incentives and leadership styles are able to stimulate creativity. Therefore, this research proposes a research question, what kind of management control systems and leadership style can improve creative performance? Novelty: This research focuses on comparing monetary and non-monetary incentives, based on competition, to produce the most creative ideas, but empirical studies into the context of creativity are still limited. Furthermore, this study investigates two different leadership styles and it sheds light on the fact that the leadership styles needed in a creative environment differ from those styles used in a non-creative environment. Research Methods: This study was conducted using a 2x2 between subject experimental design with two incentive treatments (tournament and recognition) and two leadership style treatments (directive and empowering). Finding/Results: Consistent with Lourenco (2016), monetary incentives (including tournaments) and non-monetary incentives (recognition) are substitutive. Furthermore, the empowering leadership style leads to a greater creative performance than the directive style does. The results indicate that, in the condition of a tournament incentive, empowering leadership is able to produce a higher creative performance than directive leadership can. Conclusion: There is no significantly difference between the effect of monetary incentives and non-monetary incentives on creative performance. This study’s result is consistent with the situational leadership theory, certain types of leadership are appropriate for certain environmental conditions. For improved creative performance, employees need to be empowered because they need the authority and freedom to develop ideas. This study provides knowledge about the impact of incentives and leadership styles on creative performance. Furthermore, this study provides practical knowledge for companies on how to improve creativity in the work environment by using certain incentives and leadership styles.

How management control systems enable and constrain integrated thinking

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ruth Dimes ◽  
Charl de Villiers
Keyword(s):  
Decision Making ◽  
Control Systems ◽  
Economic Benefits ◽  
Management Control ◽  
Management Control Systems ◽  
Practical Implementation ◽  
Successful Implementation ◽  
Content Type ◽  
Perceived Trust

Purpose This paper aims to examine how management control systems (MCS) can enable and constrain the successful adoption of integrated thinking in an organisation. Design/methodology/approach The study adopts a case study approach, involving in-depth interviews and documentary evidence. Findings The case study organisation perceived trust to be critical to the successful adoption of integrated thinking, and informal social controls with strong endorsement from senior management frequently substituted for more formal technical controls in helping to develop a trust-based organisational culture. These cultural changes improved collaboration and brought economic benefits by encouraging outcome-based decision-making rather than capital-based decision-making, thereby enabling employees to identify and address poorly performing projects earlier. However, established performance measurement systems geared towards reporting and rewarding accounting profits created tension, constraining the potential benefits of integrated thinking by reinforcing business unit protectionism. Practical implications Integrated thinking can be seen as a form of management with the potential to improve organisational outcomes. An improved understanding of factors that might enable or constrain integrated thinking could facilitate its spread. Originality/value Despite several calls for research on the practical implementation of integrated thinking, this has not been studied extensively. To the best of the authors’ knowledge, this study is one of the firsts to contribute to a better understanding of the role of MCS in the successful implementation of integrated thinking in an organisation. The study also contributes to the MCS literature.

scholarly journals Management Control Systems and Innovation Process Efficiency. A Conceptual Model

2019 ◽  
Vol 19 (2) ◽  
pp. 160-175
Author(s):  
Dawid Szutowski
Keyword(s):  
Decision Making ◽  
Conceptual Model ◽  
Control Systems ◽  
Synthesis Method ◽  
Innovation Process ◽  
Management Control ◽  
Process Efficiency ◽  
Management Control Systems ◽  
Substantial Contribution ◽  
Transactive Memory System

Abstract Research background: There seem to be a research gap concerning the relation between management control and innovation. Previous research in the field has generated inconclusive findings. Purpose: The purpose of the present study was to create a conceptual model representing the relation between management control and innovation. Research methodology: The study relied on a systematic literature review. The initial search yielded 269 papers, which were later analysed and reduced to select those with a substantial contribution to the purpose of the study. Next, the meta-synthesis method was employed to create a thematic map and extract information from the papers. Results: The formulated conceptual model indirectly links management control systems to innovation process efficiency through decision-making quality. Furthermore, it connects management control systems indirectly to decision-making quality, through the transactive memory system (specialisation, building credibility and coordination) and shared interpretation schemes. The link between decision-making quality and innovation process efficiency is introduced and based on the concept of an innovation process. Novelty: The paper fills in the missing link between management control and innovation by introducing decision-making quality into this context.

scholarly journals Internal Environment and Organizational Performance of World Vision in Nairobi City County, Kenya

2021 ◽  
Vol 3 (3) ◽  
pp. 123-138
Author(s):  
Sally Wairimu Ndungi ◽  
Joyce Gacobo
Keyword(s):  
Decision Making ◽  
Organizational Culture ◽  
Pilot Study ◽  
Organizational Structure ◽  
Organizational Performance ◽  
Leadership Style ◽  
Sampling Method ◽  
Primary Data ◽  
Internal Environment ◽  
World Vision

World vision in Nairobi operates in a very dynamic environment. These changes that keep happening in the environment whether anticipated or not determine the strategic objectives that World vision in Nairobi adopts in order to remain relevant in relation to its mission and vision. The general objective of this study was to investigate the influence of internal environment on organizational performance of World Vision in Nairobi City County, Kenya. The study specifically sought to examine the influence of organizational culture, employee competence, organizational structure and leadership style on the organizational performance. The study was guided by resource based view theory, Durkheim’s theory of culture, contingency theory and expectancy theory. This study used descriptive survey research design. The unit of analysis was World Vision in Nairobi City County, Kenya. The accessible population was 95 respondents comprising of 10 managers and 85 support staff. The study conducted a stratified sampling method to sample the accessible population so as to ensure that all the cases are well represented. Simple random sampling method was used to select the respondents. Primary data was collected using questionnaires. The pilot study was conducted to 10 respondents who did not participate in the actual study to assess the face and content validity of the research instruments. The pilot study will also measure the characteristic of the reliability of the research instruments over the period of the research. Content analysis technique was used to analyse information obtained from the open-ended questions and reported in narrative form. Quantitative data was analyzed using descriptive statistics such as mean and standard deviation and presented in form of tables and figures. Inferential statistics such as correlation analysis and multiple regressions were used to determine the relationship between variables. The study found that organizational culture, employee competence, organizational structure and leadership styles had a positive and significant relationship with the organizational performance. This study concludes that a work environment that possesses organizational culture is driven by purpose and clear expectations. Competence among employees ensures that organization-funded training and professional development activities are cost-effective, goal-oriented and productive. The flow of information with an organizational structure can be used to promote faster decision-making. Leadership style develops structured and organised pathway for decision making which makes target more visible and clear. The study recommends that the organization’s leaders must communicate not only the values, but also the expected behaviors associated with each value to help the employees understand what is expected, which reduces uncertainty and ensures everyone is aligned on how things should be done at the organisation. In order to improve competencies, the organization should provide enough resources and motivate its employees. The organization should look at the current organizational structure and analyze whether its employees know their exact duties, who they supervise and whether they are being used to their maximum potential. The organizational leaders should take time throughout the day to reflect to improve leadership style and skills and the managers should improve their leadership style by setting examples.

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