Effects of the Environmental Strategy and Management Control System Package on Managerial Performance

2021 ◽  
Vol 9 (4) ◽  
pp. 429-443
Author(s):  
Ilse M. Beuren, ◽  
Patricia V. C. Vaz
Keyword(s):  
Control System ◽  
Management Control ◽  
Environmental Strategy ◽  
Management Control System ◽  
Managerial Performance

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 Influence of Environmental Strategy, Environmental Reporting and Environmental Management Control System on Environmental and Economic Performance

Energies ◽  
2021 ◽  
Vol 14 (15) ◽  
pp. 4637
Author(s):  
Petr Petera ◽  
Jaroslav Wagner ◽  
Renáta Pakšiová
Keyword(s):  
Environmental Management ◽  
Control System ◽  
Economic Performance ◽  
Environmental Performance ◽  
Structural Equation ◽  
Positive Impact ◽  
Management Control ◽  
Environmental Strategy ◽  
Environmental Reporting ◽  
Management Control System

The importance of corporate social responsibility, especially in the environmental domain, continues to grow in an era of mounting climate urgency. This study is based on original, empirical, survey-based research in two post-communist European countries and seeks to add a geographical viewpoint and to investigate the influence of innovative constructs (environmental reporting, environmental strategy, environmental management control system) on environmental and economic performance. Data are analysed through partial least squares structural equation modelling, which enables the use of a complex model with several links between constructs. Findings reveal that environmental strategy has a positive impact on the use of an environmental management control system and an indirect positive impact on environmental performance. The environmental management control system has been shown to have a positive influence on environmental performance and, ultimately, on economic performance.

PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN INOVASI TERHADAP KINERJA MANAJERIAL JASA PERHOTELAN DI KOTA MALANG

2018 ◽  
Vol 4 (1) ◽  
pp. 54-58
Author(s):  
Ratnawati Ratnawati
Keyword(s):  
Control System ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Hotel Management ◽  
Management Control System ◽  
Managerial Performance ◽  
New Ideas

The purpose of this study was to determine the effect of Management Control Systems and innovation on the managerial performance of hospitality services in Malang. The sample used in the study was the manager of seven three-star hotels in Malang. The results showed that the management control system and innovation had an influence on the managerial performance of three-star hospitality services in Malang. These results indicate that the role of management in implementing SPM well through a clear mission and being able to communicate to all members can improve managerial performance, while innovations made through new ideas in hotel management will also improve managerial performance. Keywords: Management Control Systems, Innovation and Managerial Performance

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

scholarly journals PENGARUH STRUKTUR SISTEM PENGENDALIAN MANAJEMEN, PROSES SISTEM PENGENDALIAN MANAJEMEN DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (STUDI PADA RSUD SULAWESI UTARA)

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Anggreini Brenda Tendean ◽  
David P. E. Saerang ◽  
Treesje Runtu
Keyword(s):  
Control System ◽  
Control Systems ◽  
Hypothesis Test ◽  
Reward System ◽  
Management Control ◽  
T Test ◽  
Management Control Systems ◽  
Management Control System ◽  
Managerial Performance ◽  
System Process

Increasing managerial performance is important for an organization so that the goals of an organization can be achieved. Performance is the work of someone in the organization in carrying out the duties and responsibilities that apply in an organization. Several factors that influence managerial performance include the management control system structure, the management control system process and the reward system. This study aims to determine the effect of the structure of the management control system, the process of management control systems and the reward system on managerial performance in the general hospitals of North Sulawesi. The sample used was 40 respondents. The results of the first hypothesis testing obtained t-count value of 14.066> 2.028 and a significance value of 0.000 <0.05. Thus the hypothesis of the structure of the management control system has a significant positive effect on managerial performance received in accordance with the results of the partial hypothesis test (t test). This shows that North Sulawesi Hospital has implemented a management control system structure that can improve hospital managerial performance. The second hypothesis is obtained by the t-count value of 2.185> 2.028 and the significance value of 0.035 <0.05. Thus the hypothesis of the management control system process has a significant positive effect on managerial performance received in accordance with the results of the partial hypothesis test (t test). This shows that the better the implementation of the management control system process, the managerial performance will increase. The third hypothesis is obtained that the t-count value is 2.021 <2.028 and the significance value is 0.051> 0.05. Thus the reward system hypothesis influences managerial performance is rejected in accordance with the results of the partial hypothesis test (t test). This shows that the reward system applied by the hospital does not affect managerial performance. And the fourth hypothesis is obtained F-count value of 84.200> 2.86 and a significance value of 0.000 <0.05. Thus the hypothesis of the structure of the management control system, the management control system process and the reward system are accepted in accordance with the results of simultaneous hypothesis testing (F test).Keywords: Structure of Management Control Systems, Process of Management Control Systems, Reward Systems, Managerial Performance.

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