scholarly journals Determinants of Choice of Management Control System in Cameroonian SMEs: A Contingency Approach

2017 ◽  
Vol 8 (2) ◽  
pp. 25
Author(s):  
François-Xavier Mayegle ◽  
Solange Ngo Nguidjol
Keyword(s):  
Control System ◽  
Leadership Style ◽  
Business Management ◽  
Management Control ◽  
Strategic Positioning ◽  
Management Control System ◽  
Operating Modes ◽  
Number Of Factors ◽  
The Impact ◽  
Contingency Approach

This is, from a survey of 232 Cameroonian SMEs, to understand and highlight the levers that SME managers rely to choose their business management control system. The successful theoretical framework is the contingency theory. It allows to highlight a number of factors explaining the choice of the management control system in SMEs: the perceived uncertainty of the environment, strategic positioning and leadership style of the CEO; and give a sense of the impact of each factor on the different operating modes of the management control system.

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 Effect of Management Control System and Leadership Style on Managerial Performance (An Empirical Studies on SOE Company in Bandung)

2018 ◽  
Vol 7 (4.34) ◽  
pp. 274
Author(s):  
Paulus Sugianto Yusuf ◽  
Mohd Haizam Mohd Saudi ◽  
Tiara Nurmalasari ◽  
Nur Surayya Mohd Saudi
Keyword(s):  
Control System ◽  
Leadership Style ◽  
Empirical Studies ◽  
Positive Influence ◽  
Management Control ◽  
Management Control System ◽  
Managerial Performance ◽  
Unit Of Analysis

The purpose of this study is to determine the effect of management control system and leadership style on managerial performance using explanatory. Unit of analysis of this study is the managers who work in state-owned companies manufacturing in Bandung. Populations of this study are the employees who officiate as a manager in state-owned companies in Bandung and who became the sample of this study are 109 managers. The results of this study indicate that there are significant simultaneously effect between management control system and leadership style on managerial performance. Partially management control system has positive influence on managerial performance, as well as the leadership style which is partially positive influence on managerial performance.    

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.

Management control system, leadership and gender ideology

2016 ◽  
Vol 6 (4) ◽  
pp. 314-339 ◽  
Author(s):  
Sujoko Efferin ◽  
Dianne Frisko ◽  
Meliana Hartanto
Keyword(s):  
Control System ◽  
Cultural Values ◽  
Leadership Style ◽  
Gender Ideology ◽  
Management Control ◽  
Management Control System ◽  
Content Type ◽  
Organisational Effectiveness ◽  
Gendered Leadership ◽  
And Gender

Purpose The purpose of this paper is to reveal the relations between management control system (MCS), leadership style and gender ideology. It investigates how a female leader’s gendered personal values are formed, translated, produced, and reproduced in her leadership style, the subsequent MCS and organisational life. Design/methodology/approach This is an interpretive case study that uses the anthropological lens of emic and etic views. The emic view is derived from the interpretation of the company’s subjects. The etic view refers to the interpretation of outsiders (the researchers and previous literatures). The combination of these two views enables an in-depth understanding of the case. Interviews, observation and documentary analysis were used to collect the data. Findings In a gendered society, a female leader will gain full respect if she demonstrates leadership behaviours that fit her subordinates’ gendered expectations. The leader’s and followers’ common gendered cultural background will result in leadership and followership that support each other. Gendered leadership produces gendered MCS. Gendered MCS is based on gendered cultural values that direct the behaviour of organisational members to focus on certain competencies based on a single gender perspective. In turn, the gendered MCS sustains and reinforces the gendered leadership. Research limitations/implications The study does not focus on the potential value of including feminine measures in MCS. In the future, MCS literatures need to explore the strategic advantages of introducing measures into the system in order to develop feminine competencies in organisation. Furthermore, the processes by which MCS reinforces gendered practices in a society are not explored in the study. Therefore, another important next step is to examine the patterns of the reinforcement processes and their magnitude in strengthening the biases beyond organisational boundaries (e.g. in professional and industrial practices). Practical implications This study encourages leaders to consider the use of masculine and feminine characters in MCS to increase organisational effectiveness, build a more humane organisational atmosphere, establish organisational cohesion and harmonise different personal aspirations. Originality/value MCS literatures tend to hide gender bias in the system. This study offers insight on how MCS translates, produces and reproduces societal gendered practices in organisational life.

scholarly journals PERMISIF DALAM SISTEM PENGENDALIAN MANAJEMEN (STUDI KASUS DALAM UD SINAR MOTOR)

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Carissa Juanita Saputra ◽  
Bonnie Soeherman
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Research Method ◽  
Applied Research ◽  
Management Control ◽  
Cultural Control ◽  
System Management ◽  
Management Control System ◽  
The Impact ◽  
Personnel Control

This study aims to determine the impact of permissiveness in the management control system. Management control system cannot be implemented because of permissiveness that gives looseness in management control system. Problems occur are in the form of attendance and attendance of employees, punishment is less applied with firm, tolerance in recruit employees. Writing this thesis is included in applied research where the author hopes with the writing of thisthesis can assist in providing recommendations and suggestions related to management control system in Sinar Motor. The research method used is by interview, observation and data analysis. At this writing will be discussed about the management system of the company's management Sinar Motor include action control, result control, personnel control and cultural control. However, the management control system has not been able to perform well due to permissive generated from the nature of the owner who did not bear, pity and trust. To minimize the problem, the authors provide recommendations in the form of a limitation of tolerance that can be done by the owner for each problem. With some recommendations are expected to improve management control systemUD Sinar Motor.

scholarly journals PENGARUH LEADERSHIP STYLE TERHADAP LEARNING ORGANIZATION

2019 ◽  
Vol 2 (3) ◽  
pp. 427-446
Author(s):  
Devie Devie ◽  
Yenni Mangoting ◽  
Meidiyanti Soengkono
Keyword(s):  
Control System ◽  
Learning Organization ◽  
Leadership Style ◽  
Management Control ◽  
Management Control System ◽  
Organization Commitment

Penelitian ini bertujuan untuk mengetahui pengaruh Leadership Style  terhadap Learning Organization dengan Management Control System  dan Organization Commitment sebagai variabel intervening. Penelitian ini dilakukan dengan mensurvei para pejabat struktural dalam sebuah Perguruan Tinggi. Data dianalisis  menggunakan software WarpPLS. Hasil penelitian ini menunjukkan bahwa Leadership Style, Management Control System, dan Organization Commitment bersama-sama mempengaruhi Learning Organization. Hasil penelitian ini juga mengungkapkan bahwa Sistem Pengendalian Manajemen merupakan faktor penting yang menjadi alat pimpinan Perguruan Tinggi menciptakan Learning Organization.  Tetapi, bagaimanapun juga, Leadership Style dalam sebuah Perguruan Tinggi tetap merupakan faktor utama yang mempengaruhi  penciptaan Learning Organization. Hasil penelitian ini menunjukkan bahwa penentuan siapa pimpinan Perguruan Tinggi sangat menentukan sejauh mana Perguruan Tinggi akan menjadi Learning Organization karena pada intinya Perguruan Tinggi sedang belajar kepada masyarakat. 

scholarly journals The Effect of Transformational Leadership Style and MCS to Managerial Performance: The Use of Accounting Information Broad Scope

2020 ◽  
Author(s):  
M. Faisal Amrulloh ◽  
Grace Tianna Solovida
Keyword(s):  
Transformational Leadership ◽  
Control System ◽  
Leadership Style ◽  
Accounting Information ◽  
Management Control ◽  
Assessment System ◽  
Management Control System ◽  
Managerial Performance ◽  
Broad Scope ◽  
Transformational Leadership Style

Transformational leadership style and management control systems may affect the company’s management strategy to ensure the sustainability of the company. Management control system used in this study is the use of a comprehensive performance assessment system and broad scope of use of accounting information. The information generated from both a management control system is used to evaluate the performance and motivate subordinates and used to improve managerial decision making. The purpose of this study was to determine and provide empirical evidence of the influence of transformational leadership style and management control systems on managerial performance through two management control system design is the use of a comprehensive performance assessment system and broad scope of use of accounting information. The object of this study is the division manager or head of the branch company bus transport and travel in the city of Semarang. The number of samples from this study of 35 companies with details of 17 companies and 18 bus transportation company travel transportation. Collecting data in this study conducted using questionnaires and SmartPLS used as a data analysis tool. Keywords: Transformational Leadership Style, MCS, Managerial Performance, Accounting Information

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