scholarly journals Peran Levers of Control Terhadap Hubungan Antara Perencanaan Strategis dan Kinerja UMKM

2019 ◽  
Vol 1 (3) ◽  
pp. 166-174
Author(s):  
Praja Hadi Saputra ◽  
Hamid Bone ◽  
Indah Permatasari
Keyword(s):  
Control System ◽  
Sem Analysis ◽  
Management Control ◽  
Strategy Formulation ◽  
Management Control System ◽  
Controlling System ◽  
Mediation Hypothesis ◽  
Indirect Relationship ◽  
Levers Of Control

This study investigates the role of levers-of-control (LOC) based controlling system in the strategy formulation and MSME performance relationship in Samarinda. Through a survey conducted on the leadership (controller) of MSMEs in Samarinda City, this study evidenced the role of management control systems in the strategy formulation and MSME performance relationship. Of the 49 responses of MSME leaders, processed using PLS-SEM analysis, this study provided empirical evidence that the strategy formulation had a positive relationship with MSME performance. In addition, the indirect relationship between the two (mediation) through LOC-based management system supported the mediation hypothesis that the LOC-based management control system affects the strategy formulation and MSME performance relationship. In other words, it can be concluded that the management control system can increase the strategy formulation role that leads to MSME performance betterment.  

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 Management Control System (MCS) as a Package Elements Influence on Organizational Performance in the Pakistani context

2018 ◽  
Vol 6 (3) ◽  
pp. 280-295
Author(s):  
Shafique-ur Rehman ◽  
Rapiah Mohamed ◽  
Hazeline Ayoup
Keyword(s):  
Control System ◽  
Empirical Study ◽  
Organizational Performance ◽  
Textile Industry ◽  
Management Control ◽  
Current Paper ◽  
Management Control System ◽  
Resource Based View ◽  
The Impact ◽  
Levers Of Control

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.

"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.

Strategy, IT and control @ eBay, 1995-2005

2014 ◽  
Vol 11 (4) ◽  
pp. 357-379 ◽  
Author(s):  
Dan N. Stone ◽  
Alexei N. Nikitkov ◽  
Timothy C. Miller
Keyword(s):  
Information Technology ◽  
Control System ◽  
Online Community ◽  
Management Control ◽  
Consumer Trust ◽  
Online Auction ◽  
Content Type ◽  
Auction Market ◽  
Levers Of Control

Purpose – This paper aims to adapt Simons’ (1995b) theory of the role of information technology (IT) in shaping and facilitating the levers of control (i.e. the Levers of Control Applied to Information Technology – LOCaIT) as a framework for investigating how eBay’s business strategy was realized through its management control system (MCS) in the first 10 years of the online auction market. Design and method – The qualitative method uses data from public record interviews, teaching cases, books, Securities and Exchange Commission filings and other archival sources to longitudinally trace the realization of eBay’s strategy through its MCS and IT. Findings – Realizing its strategy through the eBay MCS necessitated a diagnostic control system unlike any previously seen. This system created a close-knit online community and enabled buyers and sellers to monitor one another’s performance and trustworthiness. Research limitations and implications – The LOCaIT theory facilitated understanding the core aspects of the realization of eBay’s strategy through its MCS and IT. However, LOCaIT largely omits the strong linkages evident among elements of the MCS, the importance and necessity of building a core IT infrastructure to support eBay’s strategy and the central role of building consumer trust in the realization of this strategy. Practical and social implications – eBay’s MCS is now, perhaps, the world’s most widely imitated model for creating online trust and user interactions (e.g. Yelp, TripAdvisor, Amazon). In addition, eBay’s MCS was “sold” as a consumer product that was instrumental in facilitating consumer trust in the online auction market. Originality/value – Contributions include: tracing the creation, growth and evolution of, perhaps, the world’s largest and most widely imitated MCS, which redefined the boundaries of accounting systems monitoring; and testing the range, usefulness and limitations of Simons’ LOCaIT theory as a lens for understanding eBay’s use of IT in their MCS.

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.

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