scholarly journals MANAGEMENT CONTROL SYSTEM IN THE CONTEXT OF SMES

2021 ◽  
Vol 26 (3) ◽  
pp. 39-58
Author(s):  
Meryem CHEGRI ◽  
Hamza RIGALMA ◽  
Mohamed TORRA
Keyword(s):  
Decision Making ◽  
Control System ◽  
Control Systems ◽  
Management System ◽  
Management Control ◽  
Management Control Systems ◽  
Management Control System ◽  
And Performance

Several researchers have been concerned with management control, others have analyzed the specificities of SMEs, but research relating to management control in SMEs is still scarce. Management control is one of the foundations of company management and performance, it provides the visibility necessary to coordinate, plan and judge the actions of company stakeholders. Stemming from industrial accounting, it now appears as a means of controlling the complexity of organizations and mobilizing skills. Thus, the purpose of management control systems, in particular, is to present managers with methods and tools enabling them to provide them with useful information for decision-making. The objective of this work is twofolded: – identify the specific features of SMEs which may have an influence on their management system and therefore on their management control practices; – draw up an overview of the different management control tools and practices adapted to SMEs to finally confirm that management control in SMEs exists.

scholarly journals TRUST AND MANAGEMENT CONTROL SYSTEM: A STUDY ON META-SINTHETIC INTERACTIONS

2017 ◽  
Vol 23 (1) ◽  
pp. 156-178
Author(s):  
Patricia Villa Costa Vaz ◽  
Márcia Maria dos Santos Bortolocci Espejo
Keyword(s):  
Control System ◽  
Control Systems ◽  
Case Studies ◽  
Management Control ◽  
Management Control Systems ◽  
Primary Case ◽  
Management Control System ◽  
Trust In Management ◽  
And Performance ◽  
Organizational Objectives

ABSTRACT Management accounting has been associated to the institutionalization of trust inside organizations. Trust allows the implementation of systems which grant freedom to choose without trying to process more information about the world than it ought to be done. (TOMKINS, 2001). Regarding such aspects, this paper questions: how have previous studies been relating trust and Management Control Systems (MCS) towards reaching organizational objectives? To achieve this, we object to examine the role of trust in Management Control System, and its relation with organizational objectives, according to Hoon’s (2014) methodology, which allow the construction of a theory based on primary case studies. On developing the methodology four causal networks have been examined on selected studies: institutions, Management Control Systems, trust and organizational objectives. The institutions represent the effective background of the case studies, specially as a series of habits, rules, routines and procedures; the approaches regarding management control systems include budget and performance evaluation; in relation to trust, previous studies have primarily discussed it through contract, communication and competence approaches; and, as to organizational objectives, changes on current systems, focus on performance and business risk reduction are tackled. Feedback, however, was dealt with after achieving objectives, when management incorporates trust on personnel relationships – the primary step towards goals and objectives.

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 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 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.

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

It's All about All of Us: The Rise of Narcissism and Its Implications for Management Control System Research

2015 ◽  
Vol 28 (1) ◽  
pp. 39-55 ◽  
Author(s):  
S. Mark Young ◽  
Fei Du ◽  
Kelsey Kay Dworkis ◽  
Kari Joseph Olsen
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Systematic Research ◽  
Management Control System ◽  
Individual Level ◽  
Work Settings ◽  
And Performance ◽  
The Individual ◽  
And Control

ABSTRACT While the construct of narcissism has existed for well over 100 years, it has become the most discussed personality disorder of recent times and has the potential to influence organizational culture and control systems. Although systematic research on narcissism has been conducted at the individual level, research on its effects within organizations is still in its nascent stages. Our objectives in this paper are threefold: (1) to present an overview of the narcissism construct and its causes, (2) to review how narcissistic employees behave differently in work settings compared to less narcissistic employees, and (3) to develop a framework for research from which we develop testable hypotheses about how increased levels of employee narcissism can affect the design and performance of management control systems.

scholarly journals Designing Management Control Systems: Systemic vs Sectoral Approach

2019 ◽  
Vol 14 (6) ◽  
pp. 130
Author(s):  
Paolo Popoli
Keyword(s):  
Control System ◽  
Control Systems ◽  
Empirical Studies ◽  
Management Control ◽  
Management Control Systems ◽  
Management Control System ◽  
Efficiency And Effectiveness ◽  
Short And Long Term ◽  
Tools And Techniques

Management control systems are increasingly called upon to find an appropriate balance between efficiency and flexibility, between short- and long-term orientation, between formal and informal tools and techniques. However, management control has been studied and treated, in the prevailing literature, by adopting a “sectoral” approach. In this respect, economic-financial control, organizational control, and strategic control are deeply analyzed and clearly qualified in their respective aims, methodology and tools, but at the same time are the results of a specialized and fragmented perspective. Starting from these premises, this paper aims to provide a conceptual framework for designing a management control system from a “systemic perspective”, in order to capture all economic, financial, strategic and operational dimensions of business within a unitary management control system. Methodologically, this paper is conceptual in nature, based on a qualitative analysis of the prevailing literature, aimed at providing advanced insights on this field and bases for further theoretical and empirical studies. In particular, after discussing the most significant stages in the evolution of management control systems over the last decades, this paper highlights the importance and advantages of adopting a systemic approach that facilitates a unitary management control system wherein the numerous and different dimensions of management are considered interdependent, in order to achieve an integrated equilibrium between efficiency and effectiveness, between short- and long-term performances, and to unify strategic and operational management.

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