Meta Analysis: Management Control System, Strategy, Company Performance

Desi Pujiati, Misdiyono Misdiyono, Eko Sri Margianti

Abstract


This study aims to determine and analyze the influence of management control systems on the strategy and its impact on business unit performance. Management control system uses lever's control approach consisting of belief system, boundary system, diagnostic control system and interactive control system. The influence and impact of the management control system resulted from previous research studies. This research used meta-analysis method. Meta-analysis is the study of a number of research results in similar problems. The unit of analysis in the study are written documents about the research of management control system in the form of journal articles and research reports taken purposively based on their compatibility with the research theme. Data analysis used is quantitative data analysis with percentage and qualitative data analysis for descriptive analysis result data on 25 research related to management control system. Findings of meta-analysis results based on research objectives, research variables used, population / sample of research, data collection techniques and analysis tools show that management control system lever's of control approach can contribute to the achievement of strategy and impact on business unit performance improvement.

Full Text:

PDF

References


Langfield-Smith,K. Management Control Systems and Strategy:A Critical Review. Accounting, Management and Society. 1997. Vol.22(2): 207-232.

Anthony, Dearden, and Bedford. 1989. Management Control System. Edisi 6. Jakarta: Bina Aksara.

Outchi, W.G. A Conceptual Framework For Design of Organizational Control Mechanisms. Management Science . 1979. Vol.25(9): 833-848.

Merchant, K. A & Van der Stede,W. A. Management Control System Performance, Evaluation and Incentive. Edisi 3. Prentice Hall. 2007. British Library Cataloguing-in-Publication. 118-126.

Simon. Levers of control. Harvard University Press. Boston. 1995: 116-157.

Anthony, R. N & Govindarajan, V. Management Control System. book 1. Jakarta: Salemba Empat. 2015: 3-119.

Bedford, D. S, Malmi, T and Sandelin, M. Management Control Effectiveness and Strategy: An Empirical Analysis of Packages and Systems. Accounting, Organizations and Society. 2016. Vol5(1): 12-28.

ICFAI. Principles of Management Control Systems. Center for Management Research. 2006. ISBN 81-7881-995-3. 20, 281-282.

Fisher, J. Contingency-Based Research: Management Control System categorization by Level of Complexity. Journal Accounting of Literature. 1995.Vol.14: 24-48.

Bisbea, J & Otley,D. The Effects of The Interactive Use of Management Control Systems on Product Innovation. Journal Accounting Organizations and Society. 2004. Vol.29: 709-737.

Carenys, J. Management Control Systems: A Historical Perspective. International Journal of Economy, Management and Social Sciences. 2012. Vol.1(1): 1-18.

Chenhall, H. Management Control Systems Design Within its Organizational Context: Findings from Contingency-Based Research and Directions for The Future. Journal Accounting, Organizations and Society. 2003: Vol.28: 127-168.

Otley, D.Performance management: a framework for management control systems research. Journal Management Accounting Research. 1999. Vol.10: 363-382.

Simons, R. The Role of Management Control Systems in Creating Competitive Advantage New Perpectives. Journal Accounting Organization and Society. 1990. Vol.15(1): 127-143.

Marginson, D.E.W. Management Control Systems and Their Effect on Strategy Formation at Midlle-Management levels: Evidence of A.UK Organization. Strategic Management Jounal. 2002: Vol.23: 1019-1031.

Malga, A. S. Effect of Management Control System on Manufacturing Performance: A Path Analytical Model. Journal of Applied Management Accounting Research. 2004. Vol.2(1): 13-28.

Kober, R, Juliana NGB, Paul, B.J. The Interrelationship Between Management Control Mechanisms and Strategy. Management Accounting Research. 2007. Vol.18: 425-452.

Henri, J. F. Management Control Systems and Strategy: A Resource-Based Perspective. Accounting, Organizations and Society. 2005. Vol.31(6): 529-558.

Widener, S. K. An Empirical Analysis of The Levers of Control Framework. Accounting, Organizations and Society. 2007. Vol.32: 757-788.

Peljhan, D. The Role of Management Control Systems in Strategy Implementation: The Case of A Slovenian Company. Economic and Business Review. 2007. Vol.9(3): 257-280.

Peljhan. Impact of Management Control System-Strategy Interaction on Performance Management: A Case Study. Journal of Management Information Systems and Human Resources. 2008. Vol.41: 174-184.

Ho, J . L, H, C. J & Wuc, A. The Impact of Management Control Systems on Efficiency and Quality Performance -An Empirical Study of Taiwanese Correctional Institutions. Asia-Pacific Journal of Accounting & Economics. 2011. Vol.18: 77-94.

Berry, A. J, Coad, A.F, Harris, E.P, Otley, D.T & Stringer, C. Emerging Themes in Management Control: A Review of Recent Literature. The British Accounting Review. 2009. Vol.4(1): 2–20.

Agbejule, A. Organizational Culture and Perfomance: The Role of Management Accounting System. Journal of Applied Accounting Research. 2011. Vol.12(1): 74-89.

Yusnaini. Agency Theory dan Management Control Systems dalam Konteks Budaya Asia. Jurnal Ekonomi dan Informasi Akuntansi (Jenius). 2011. Vol.1(1): 37-45.

Ojera, P. B, Ogutu, M, Siringi, E. M and Othuon, L. A. Belief Control Practices and Organizational Performances: A Survey of Sugar Industry in Kenya. An International Multidisciplinary Journal. 2011. Vol. 5(4): 1-17.

Ashina, K. Management Control Systems and Performace: Essay of Modelling. Journal of Business and Management Review. 2012. Vol.1(9): 95-105.

Arachchilage, N. D. K and Smith, M. The Effects of the Diagnostic and Interactive Use of Management Control Systems on the Strategy-Performance Relationship. Journal of Applied Management Accounting Research. 2013. Vol.11(1): 9-27.

Ismail, T, Wiyantoro, L. S, Meutia and Muchlisha, M. Strategy, Interactive Control System and National Culture: A Case Study of Batik Industry in Indonesia. Social and Behavioral Sciences. 2012. Vol.65: 33-38.

Ismail, T. Feed Forward Control System, Organizational Learning and Business Unit Performance International Journal of Social Science and Humanity. 2013. Vol.3(4): 349-353.

Ismail. Formatting Strategy and Management Control System: Evidence from Indonesia. International Journal of Business and Social Science. 2013.Vol.4(1): 196-205.

Ismail. Interactive Control System dan Strategi untuk Meningkatkan Pembelajaran Internal Studi Kasus pada Industri Kreatif di Jawa Barat. Jurnal Organisasi dan Manajemen. 2014. Vol.10(1): 1-14.

Ismail, T & Bangun, N. Hubungan Strategi dan Kinerja dengan Penggunaan Sistem Pengendalian sebagai Variabel Moderating. Jurnal Akuntansi. 2015. Vol.19(1): 129-143.

Reginato,L & Guerriero, R..Relationships Between Enviroment, Culture, and Management Control Systems. Internasional Journal of Organizational Analysis. 2013. Vol.21(2): 219-240.

Sael, V,C & Andono, F, A..Pemberdayaan Sistem Pengendalian Manajemen dalam Rangka Meningkatkan Kinerja Pada PT.FIVA MEDIKA FARMA. Jurnal Ilmiah Mahasiswa Universitas Surabaya. 2013. Vol.2(1): 1-15.

Lee, M. T & Widener, S. Culture and Management Control Syatems in Today’s High-Performing Firm. Management Accounting Quarterly. 2013. Vol.14(2): 11-18.

Kariyawasam. A. H. N. Kevin, L T. and Senaratne. Impact of Management Control Systems on Return on Asset of Manufacturing Companies in Srilangka. Journal of Arts and Commerce. 2014. Vol.3(3): 1-9.

Mohamed, R, Hui,W.S, Rahman, I.K.A and Aziz, R.A. The Relationship between Strategic Performance Measurement System and Organisational Capabilities:The Role of Beliefs and Boundary Control Systems. Asian Journal of Business and Accounting. 2014. Vol. 7(1): 107-142.

Eldridge, S, Iwaarden, J.V, Van der Wiele,T and Williams, R. Management Control Systems for Business Processes in Uncertain Environments. International Journal of Quality & Reliability Management. 2014.Vol.31 (1):66-81.

Utary, A R..The Relationship Between Management Control Systems and Corporate Financial Performance (A Moderated Regression Analysis Approach from Mining Companies in Indonesia). Journal of Economics, Business, and Accountancy Ventura . 2014. Vol.17(1): 69 -80.

Nisiyama, E.K, Oyadomari, J.C.T, Tsang,C.Y and De Aguiar,A.B. The Use of Management Control Systems and Operations Management Techniques. Brazilian Business Review. 2016. Vol.13(2): 56-81.

Simon. How New Top Managers Use Control Systems as Levers’s of Strategic. Strategic Management Journal. 1994. Vol.15: 169-189.

Govindarajan and Fisher.Strategy, Control Systems and Resource Sharing: Effect on Business-Unit Performance. Academy of Management Journal. 1990. Vol.33(2): 259-285.

Simon. Strategic Orientation and Top Management Attention to Control. Strategic Management Journal. 1991. Vol.12: 49-62.




DOI: https://doi.org/10.11591/APTIKOM.J.CSIT.15

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 APTIKOM Journal on Computer Science and Information Technologies

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

ISSN: 2528-2417, e-ISSN: 2528-2425

CSIT Stats

 

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.