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 Levers of Control and Managerial Performance: The Importance of Belief Systems

2021 ◽  
Vol 23 (3) ◽  
pp. 237
Author(s):  
Ancella Anitawati Hermawan ◽  
Emil Bachtiar ◽  
Panggah Tri Wicaksono ◽  
Nia Pramita Sari
Keyword(s):  
Belief Systems ◽  
Critical Role ◽  
Vital Role ◽  
Management Control ◽  
The Other ◽  
Strategic Uncertainty ◽  
Managerial Performance ◽  
Interactive Control ◽  
Strategic Risk ◽  
Levers Of Control

Belief systems, which are one of the four levers of control, play a vital role in an organization. This study is primarily aimed at examining the effects of belief systems on managerial performance. Since the four levers of control jointly function in management control systems, we extend our study by investigating whether the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control (i.e., boundary systems, diagnostic control, and interactive control) strengthens the association between belief systems and managerial performance. A survey questionnaire was distributed to the upper-level management of various companies or strategic business units in Indonesia during the fourth quarter of 2017, resulting in 81 respondents. Hypotheses testing were conducted using the OLS regression model. This research found that belief systems are positively associated with managerial performance, indicating that the implementation of effective belief systems leads to higher managerial performance. This study also found that the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control does not have any effect on how belief systems are positively associated with managerial performance. This finding indicates that although management does not adopt a fit combination between its level of strategic risk and strategic uncertainty and the boundary systems, diagnostic control, and interactive control, it can still achieve good performance as long as strong belief systems are implemented. These findings confirm the critical role of belief systems in the levers of control. Thus, management needs to ensure the establishment of more effective belief systems if the company or business unit wants to produce optimal performance.

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.

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.

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.

scholarly journals The Impact of Strategy, Environment, and the Management System on the Foreign Subsidiary: The Implication for Open Innovation

2021 ◽  
Vol 7 (1) ◽  
pp. 51
Author(s):  
Margarida Rodrigues ◽  
Maria do Céu Alves ◽  
Cidália Oliveira ◽  
José Vale ◽  
Rui Silva
Keyword(s):  
Control System ◽  
Open Innovation ◽  
Management Control ◽  
Parent Company ◽  
Cultural Dimension ◽  
Strategic Uncertainty ◽  
Management Control System ◽  
Local Staff ◽  
Effective Transfer ◽  
The Impact

With globalisation, there has been an intensification of investments by foreign groups in sectors strategic to their country of origin, such as some minerals. It is, therefore, crucial for a parent company to implement specific controls in its management control systems. In these circumstances, this study aims to determine the degree of control exercised by the parent company over a subsidiary in cultural and organisational dimensions. In addition, other exogenous factors (entities and external factors) influence this system. The results obtained showed that the parent company had an influence on the Management Control System (MCS) of the subsidiary and changed the way control was exercised there, but was unable to deal with macroeconomic instability, environmental and strategic uncertainty, and, consequently, the management risk involved in the extractive activity; in this case, for this subsidiary to operate a seam mine and not be aware of it since it is essentially a commercial, economic group. In addition to these effects on the organisational dimension and the cultural dimension, the shareholders were unable to integrate the subsidiary’s organisational and local culture, which generated some dynamic tension with the expatriate. In addition to the theoretical framework used, it was confirmed that the Flamholtz model is passive to implement in industries in general, particularly in the extractive industry. Finally, some final considerations were made about the management control system, in which the argument is reinforced that there must be empathy between the local staff and the expatriate, as a representative of the shareholders, in order for this system to be a vehicle for the effective transfer of knowledge between both parties, as well as to be supported by open innovation.

scholarly journals PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PT. BANK CENTRAL ASIA TBK.)

2018 ◽  
Author(s):  
Natasya Michelle Putri Kentjana ◽  
Piter Nainggolan
Keyword(s):  
Control System ◽  
Human Resources ◽  
Central Asia ◽  
Employee Performance ◽  
Management Control ◽  
Partial Least Square ◽  
Least Square ◽  
Personal Goals ◽  
Management Control System ◽  
Permanent Employees

<h5><em>Human resources problem is still the main highlight for company in order to survive the tight of business competition in globalization  era. Success of the company in achieving goals affected by various factor</em><em>. </em><em>One of the important factor is human resources, every company definitely has vision, mission, and the goal they want to achieve, however every individual as human resources in a company usually also have interests or personal goals. Often employees personal goals not in harmony with the company goals. Not in harmony of the company goals and employees personal goals will cause the company not achieved the company goals, therefor it takes a work controller that can, plane</em><em>d</em><em>,directed ,observed, implemented, and evaluated so that increases the possibilities of achieving company goals , this system usually called management control system (MCS)</em></h5><h5><em>This study aims to determine the effect of reward and punishment on employees performance and to determine whether the motivation is able to mediate rewards and punishment on employee performance to be better or the opposite at the company. The population of this study is all permanent employees of PT. Bank Central Asia (BCA). The data obtained are primary data through questionnaires distributed to BCA permanent employees. Data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) method with 50 samples of research data collected by proportional sampling technique. The software used to analyze data is WarpPLS 3.0.The results showed that rewards has a non-significant effect on employee performance, while punishment has a significant effect on employee performance. In addition rewards has no significant effect on motivation but punishment has a significant effect on motivation. The conclusion of mediation shows that motivation is able to mediate punishment on employee performance but motivation does not mediate reward on employee performance.</em></h5><h5><em> </em></h5><p><strong><em>Keywords: </em></strong><em>Reward, Punishment, Motivation, Employees Performance, Management Control System.</em></p>

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 Interactive Control System dalam Implementasi Strategi Penyelesaian Masalah Perusahaan

2018 ◽  
Vol 11 (2) ◽  
pp. 59-65
Author(s):  
Veronica Jolanda ◽  
Yovan Budianto
Keyword(s):  
Control System ◽  
Positive Impact ◽  
Management Control ◽  
Management Control System ◽  
Interactive Control ◽  
Implementation Of The Strategy

Management control system is one way the company to establish a strategy and be a system that controls the performance of the company. However, each company has a strategy, problems and way of solving different problems. Interactive Control System is a system that has a positive impact on the formation and implementation of the strategy. Interactive control system is also expected to be one of the ways the company to resolve the problems that exist in the company.

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