scholarly journals Studi Literatur Riset Management Control For Sustainability 2010-2019

2021 ◽  
Vol 4 (1) ◽  
pp. 31
Author(s):  
Se Tin Se Tin ◽  
Santy Setiawan ◽  
Yunita Christy
Keyword(s):  
Control System ◽  
Control Systems ◽  
Management Accounting ◽  
Management Control ◽  
Primary Data ◽  
Management Control System ◽  
Accounting Research ◽  
Configuration Theory ◽  
Sustainability Research ◽  
Review Management

Abstract The purpose of this paper is to review management control for sustainability research for the period 2010-2019. This study applied a descriptive approach to answer about the motivation (research objectives), the theory; the research method used; research findings and research agenda. Management control for sustainability research development was traced through article published in Schimago journal rank (SJR) namely Management Accounting Research dan Journal of Management Accounting Research. The unit of analysis is a journal containing articles management accounting issues and sustainability issues. A total of 344 articles were examined that resulted in 6 articles for analysis. Some findings are, first, research into sustainability control systems focused on environmental sustainability; discuss the role of management control systems in managing social responsibility strategies; and examine the relationship between external pressures and sustainability control systems. Second, the theories used are configuration theory, institutional theory, institutional logic, the framework of the four control levers, the environmental management control system; third, quantitative, qualitative, and content analysis methods are used in research; fourth, generally analysis at managerial level; fifth, using primary data and secondary data. Keywords: Sustainability; Management Control System  Abstrak Tujuan studi ini adalah meninjau riset pengendalian manajemen untuk keberlanjutan pada periode 2010-2019. Studi ini menerapkan pendekatan deskriptif untuk menjawab tentang motivasi (tujuan penelitian), teori, metode penelitian yang digunakan, temuan penelitian dan agenda penelitian. Riset pengendalian manajemen untuk keberlanjutan ditelusuri melalui artikel yang diterbitkan dalam Schimago journal rank (SJR) yaitu Management Accounting Research dan Journal of Management Accounting Research. Unit analisis adalah artikel topik akuntansi manajemen dan isu keberlanjutan. Sebanyak 344 artikel diperiksa dan diperoleh 6 artikel untuk direviu. Beberapa temuan adalah, pertama, penelitian tentang sistem kontrol keberlanjutan fokus pada kelestarian lingkungan; membahas peran sistem kontrol manajemen dalam mengelola strategi tanggung jawab sosial; dan menguji hubungan antara tekanan eksternal dengan sistem kontrol keberlanjutan. Kedua, teori yang digunakan adalah teori konfigurasi, teori kelembagaan, logika kelembagaan, kerangka kerja dari empat tuas kontrol, sistem kontrol manajemen lingkungan; ketiga, metode analisis kuantitatif, kualitatif, dan analisis konten digunakan dalam penelitian; keempat, umumnya analisis pada tingkat manajerial; kelima, menggunakan data primer dan data sekunder. Kata kunci: Keberlanjutan; Sistem Pengendalian Manajemen

The contingency effects of supply chain integration on management control system design and operational performance of hospitals in Ghana

2020 ◽  
Vol 10 (2) ◽  
pp. 207-241 ◽  
Author(s):  
Edward Nartey ◽  
Francis Kwaku Aboagye-Otchere ◽  
Samuel Nana Yaw Simpson
Keyword(s):  
Supply Chain ◽  
Control System ◽  
High Performance ◽  
Management Accounting ◽  
Management Control ◽  
Supply Chain Integration ◽  
Operational Performance ◽  
Management Control System ◽  
Content Type ◽  
Accounting Research

PurposeThis paper extends prior contingency-based management accounting research by building and empirically testing a theoretical model of contingency effects of supply chain integration (SCI) on the dimensions of management control system (MCS) and supply chain operational performance (SCOP) of hospitals in Ghana.Design/methodology/approachThe paper uses factorial and structural path analysis of survey responses collected from 237 hospital accountants to model these relationships.FindingsThe results show that under strong SCI, the association between the MCS dimensions and hospital operational performance namely, cost effectiveness, flexibility and quality will be strengthened. In other words, the installation of MCS is more likely to provide a broad range of performance benefits for hospitals that align the four dimensions of the MCS with the dimensions of SCI (internal and external).Research limitations/implicationsA limitation of this study would be its limited scope, as it focused only on hospitals in one developing country. Therefore, the results as indicated here may have limited generalizability to other industries and countries.Practical implicationsWe theorize that using optimal amounts of the MCS, a high level of SCI is likely to reduce supply chain (SC) cost, improve speed, flexibility and quality of the SC among healthcare institutions in Ghana. Also, based on the direct impact on performance exhibited by the MCS dimensions, effective implementation of SCI decisions requires the use of optimal amounts of MCS for high performance.Originality/valueThe paper contributes to contingency-based management accounting research and provides theory-driven and empirically proven explanations for hospital managers in recognizing the importance of aligning the dimensions of SCI and MCS.

scholarly journals MANAGEMENT CONTROL SYSTEM DESIGN IN INNOVATION-RELATED INTERNATIONALIZATION STRATEGIES (I-MODEL)

2021 ◽  
Vol 13 (3) ◽  
pp. 218
Author(s):  
Ana Filipa Roque ◽  
Maria Céu Alves ◽  
Mário Raposo
Keyword(s):  
Control System ◽  
System Design ◽  
Control Systems ◽  
Management Accounting ◽  
Management Control ◽  
Control System Design ◽  
Management Control System ◽  
Internationalization Strategies ◽  
Accounting Control

Este trabalho procura analisar a relação entre a estrutura organizacional, representada pelo Sistema de Contabilidade e Controlo de Gestão (Management Accounting Control Systems) e a estratégia, e entender como o desenho do MACS se ajusta à estratégia de internacionalização e em que medida isso afeta o desenho do MACS. Para responder a este objetivo, foi realizado um estudo de caso numa empresa do setor de serviços. Os resultados sugerem que, num processo de internacionalização I-Model, o MACS deve ser usado em todo o processo de maneira diferenciada, permitindo que o output de informação responda a todas as necessidades. Estes resultados contribuem para o escasso conhecimento sobre MACS e o seu ajustamento à estratégia.

scholarly journals KONSTRUKSI PRAKTIK SISTEM PENGENDALIAN MANAJEMEN MODEL PESANTREN SALAFIYAH

2019 ◽  
Vol 2 (2) ◽  
pp. 1
Author(s):  
Syaikhul Falah
Keyword(s):  
Control System ◽  
Control Systems ◽  
Social Relationships ◽  
Participant Observation ◽  
Charismatic Leadership ◽  
Research Strategy ◽  
Management Control ◽  
Management Control Systems ◽  
Management Control System ◽  
Depth Interviews

The focus of this study is to provide an understanding of the practice of management control systems in pesantren salafiyah. This study tries to provide an understanding of the practice of management control system from the perspective of social construction and Weberian charismatic leadership approach in pesantren salafiyah. Qualitiatif methods use a combination of the two methods through research; ethnographic and case studies selected as a research strategy. Location of research is pesantren (API) Tegalrejo Magelang. Data was collected through in-depth interviews, participant observation, and documentation. The results externalization, objectivation and insternalization held in reverence gave birth to a boarding API students against clerics who reflect management control system. Reverence is an important value for the creation of a stable social relationships within pesantren salafiyah.

Driving Performance in the Retail and Banking Industries: The Consequences of Dysfunctional Management Control Systems at W. T. Grant and Wells Fargo

2020 ◽  
Author(s):  
Allyson A. Heitger ◽  
Dan L. Heitger ◽  
Lester E Heitger
Keyword(s):  
Control System ◽  
Control Systems ◽  
Performance Measures ◽  
Driving Performance ◽  
Management Control ◽  
The Other ◽  
Management Control Systems ◽  
Managerial Accounting ◽  
Management Control System ◽  
Strategy Performance

Management control systems-strategy, performance measures, and incentives-play a vitally important role in the success or failure of organizations. As such, management control systems represent one of the foundational topics in managerial accounting. However, as the case illustrates, developing, implementing, and continuously enhancing a management control system to be effective often proves very challenging. Therefore, the case develops students' ability to critically assess the interrelationships between these three management control system elements. In particular, students are immersed into two dysfunctional management control systems-one at W. T. Grant in the 1970s and the other at Wells Fargo in the 2010s-to highlight the complexities, challenges, and power of such systems to elicit both positive and negative behavioral and decision impacts on employees, customers, regulators and, ultimately, shareholders. In so doing, the case also increases students' interest in studying managerial accounting, as well as their realization of its importance to an organization's success or failure.

scholarly journals Effective replanning and budgetary control systems: Normative characteristics and practical structure

1984 ◽  
Vol 15 (1) ◽  
pp. 8-20
Author(s):  
J. G. Kotzé
Keyword(s):  
Control System ◽  
Control Systems ◽  
Management Control ◽  
Best Interests ◽  
Management Control System ◽  
Normative Model ◽  
Practical Management ◽  
Budgetary Control ◽  
Careful Thought

The formal management control system exerts a powerful influence over the actions of middle and top level managers in an organization. To ensure that these actions are in the best interests of the organization as a whole, careful thought should be given to the design of such a control system. The design should incorporate certain desirable characteristics. These characteristics are identified, described and listed in the format of a normative model. A practical management control system which has been implemented in several organizations is subsequently discussed and evaluated against the requirements of the normative model.

scholarly journals The Introduction of Management Control in the Legislative Assembly of the Emilia-Romagna Region

2019 ◽  
Vol 14 (10) ◽  
pp. 185
Author(s):  
Pietra Paola Amata ◽  
Leonardo Draghetti ◽  
Sabrina Galiotto ◽  
Rebecca L. Orelli ◽  
Marco Tieghi
Keyword(s):  
Control System ◽  
Public Sector ◽  
Control Systems ◽  
Organisational Change ◽  
Management Control ◽  
Management Control Systems ◽  
Intermediate Step ◽  
Management Control System ◽  
Emilia Romagna Region ◽  
Legislative Assembly

The paper sheds light on management control strategies in public administrations, particularly in the case of Legislative Assembly of the Emilia-Romagna Region (AL-RER), to understand reasons, process and effects in the introduction of a management control system. The research makes use of documentary analysis and participatory observation during the years 2015-2019 to reconstruct the motivations, process and results of the introduction of a new management control system. The analysis shows that the introduction of a management control system required different strategies of change and a reorganisation of activities and processes of AL-RER. It also offered an occasion of legitimisation of the AL-RER governance based on the management control results. Furthermore, the analysis shows that the process of introducing a management control system faced obstacles that acted as inhibitors to its introduction. It was possible to overcome the obstacles thanks to an intermediate step, which required a revision of the AL-RER strategies, and a cultural, political, and organisational change. The paper contributes to the advancement of knowledge on the subject of strategies and processes followed by public sector organisations, in particular by regions, in the introduction of management control systems, offering a first contribution concerning obstacles and benefits deriving from the introduction of such systems. The research is also of interest for public sector management, politicians and technicians, as well as for management control specialists, that have to make decisions about the introduction of management control systems.

scholarly journals ASSESSMENT OF MANAGEMENT CONTROLLING IN PANDEMIC TIMES

2021 ◽  
Author(s):  
Matej Galić ◽  
Petra Popek Biškupec ◽  
Marko Galić
Keyword(s):  
Performance Evaluation ◽  
Control System ◽  
Control Systems ◽  
Work Experience ◽  
Business Environment ◽  
Management Control ◽  
Survey Method ◽  
Global Changes ◽  
Management Control System ◽  
Broad Scope

The emergence of coronavirus led to evident consequences for the global economy. During the previous financial crisis, organisations have already determined the elements of crisis management so they could met the new corona crisis readily. Global changes, like the current pandemic situation, provide a different view toward the future expectations. The pandemic has caused new way of functioning under special circumstances such as various restrictions in many European countries, restrictions on people’s mobility and other novelties that have encountered for the first time. Characteristics of this crisis include novelty and pressure in a business environment, which can reveal various vulnerabilities in organisations. Managers were affected by major business changes, and there appeared a need for rapid reorganisation of the current way of functioning. Management had to introduce new control systems that refer to their strategies for exchanging information and decision-making. In general, each crisis is a new opportunity for seeking modern and appropriate models and tools for business improvement. When business situations are challenging, managers are more oriented toward controlling. Therefore, organisations that focus on traditional management models are not very successful in normal circumstances, and even less so in a crisis. This study aims to examine the extent of the structure and function of management control systems in pandemic conditions in Croatian organisations. An overview of current systems in organizations was given, as well as management challenges of the pandemic situations. This study includes the analysis of management control system during the pandemic times. The research was conducted using survey method what referred to analyses of strategic plans, performance evaluation systems, and management controls for performance evaluation in Croatian organisations. The factor analysis of the main components was conducted in order to examine the contribution of predictor variables in explaining the broad-scope management control system. In order to examine the contribution of gender, age, work experience, education, company size, aggregation, timeliness, and integration for explaining of broad-scope the management control system hierarchical regression analysis was conducted. The results confirm that integration is significant predictor in the crisis controlling model, but at the same time, when the integration and timeliness should have positive connection, greater timeliness does not increase to the greater availability. This withdraws the conclusion that uncertainty of environment extents the speed of business processes. Despite of the equal integration during pandemic crises the remote working conditions caused the decrease of the promptness of reporting collected information, which requires new models of controlling in unpredictable situations.

scholarly journals ECO-BASED REASONED ACTION MODEL: THE ROLE OF MANAGEMENT CONTROL SYSTEM

2020 ◽  
Vol 4 (2) ◽  
pp. 57-72
Author(s):  
Eka Ardhani Sisdyani
Keyword(s):  
Control System ◽  
Control Systems ◽  
Reasoned Action ◽  
Management Control ◽  
Management Control Systems ◽  
Management Control System ◽  
New Information ◽  
Action Model ◽  
Green Behavior

This paper aims to enrich Fishbein and Azjen’s Theory of Reasoned Action  in predicting the emergence of green behavior by adding institutional-based control system to maintain green intention’s stability.  Intention’s stability is a crucial construct in realizing green behavior, though, it is affected by several instances such as: resources availability, individual capabilities, new information, and cooperation and commitment of individuals. For that reason, it is plausible to argue that the existence of institutional-based control directing green behavior, such as eco-based management control systems, namely levers of eco-control, can maintain and augment one’s intention to pursue green behavior. Thus, the paper contributes in enriching the knowledge of the emergence and persistence of green behavior in organizations.

Management Control System Design and Employees' Autonomous Motivation

2019 ◽  
Vol 32 (3) ◽  
pp. 71-91
Author(s):  
Clara Xiaoling Chen ◽  
Jeremy B. Lill ◽  
Thomas W. Vance
Keyword(s):  
Control System ◽  
System Design ◽  
Control Systems ◽  
Online Survey ◽  
Positive Association ◽  
Autonomous Motivation ◽  
Management Control ◽  
Data Availability ◽  
Control System Design ◽  
Management Control System

ABSTRACT Using an online survey of 468 U.S. employees from diverse industries and professions, we provide empirical evidence that management control system design choices can affect autonomous motivation in employees. Drawing on self-determination theory and the levers of control framework, we predict and find that employee autonomous motivation is positively associated with the use of beliefs control systems and interactive control systems and negatively associated with the use of diagnostic control systems. Moreover, we find that the joint use of diagnostic and interactive controls is positively associated with autonomous motivation. We also find a positive association between employees' autonomous motivation and individual self-reported effort, job performance, and creativity. Additional analyses examine the sources of motivation behind these results, focusing on identified motivation. The theory and results of our study provide a potential explanation for the recent trend in practice of organizations increasingly emphasizing their values and higher purposes. Data Availability: Data are available upon request.

General Motors India (2009)

2011 ◽  
Vol 1 (1) ◽  
pp. 1-15
Author(s):  
Keyur Thaker
Keyword(s):  
Control System ◽  
Performance Management ◽  
Control Systems ◽  
Business Environment ◽  
Subject Area ◽  
Management Control ◽  
General Motors ◽  
Management Control System ◽  
Content Type ◽  
New Vision

Subject area Management control system, corporate performance management, budgeting, planning, multinational organization. Study level/applicability Graduate and executive education level management programs. Case overview General Motors India (GMI) operations established in 1994 and grew steadily, unlike her startling global performance. In 2007, GMI unveiled its new vision and mission for aggressive growth, expansion and establishing presence across all segments. With increased globalization of General Motors Corporation (GMC), the strategic importance of GMI for sourcing was envisaged. The case describes the organization structure and management control systems at GMI and the changes onto new strategy and vision. The case narrates the unique futures of its control systems such as dual reporting and matrix organization, business plan deployment (BPD), budgeting, performance measurement and compensation system. Expected learning outcomes The financial planning and control system in a large decentralized multinational subsidiary. Typical organizational responsibility structure and administrative and functional, dual-control mechanism. Appreciate strategic planning and budgeting process and how the strategy is cascaded through multiple key result areas and the BPD board. The business environment and strategy dynamics and its relationship with the prevalent control system. Opportunity for students to speculate the changes in control system in wake of radical changes in the business and company environment. Opportunity to introduce Simmons (1995) levers of controls and management control system package. Supplementary materials Teaching notes.

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