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.
Highlights
Management control systems have different approaches used in research for strategy achievement.In the study [1] "Management control systems are categorized in many ways
The results showed that the effect of belief system, boundary system, diagnostic control system and interactive control system vary on strategy
The result of the proof can be used as a reference for the researcher in the field of management control system to develop the research with the influence model of control system to the strategy and impact on the performance
Summary
Management control systems have different approaches used in research for strategy achievement.In the study [1] "Management control systems are categorized in many ways. Management control systems have different approaches used in research for strategy achievement. Lever's control system management approach is more dominantly used in research, it needs to be analyzed by meta analysis. The dominant model is the management control system that influences the strategy. This is in line with the management control system [6] stated in "The system used by management to control the activities of an organization is called its management control system. Management control is the process by which managers influence other members of the organization to implement the organization's strategic. An organization must be controlled, there must be a tool to ensure that organizational strategic organizational goals can be achieved
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