Influence Of Management Control Systems Research Articles

The Influence of Management Control Systems on Employee Performance from an Islamic Perspective

The management control system is important to support the optimal performance of a company. This is because the management control system plays a role in controlling individual behavior in the company. There are several factors that influence the management control system, namely external and internal factors. The research method used in this research is quantitative research with the research object being 33 employees of PT United Tractors Tbk Lampung branch. The type of data used is primary data obtained from distributing questionnaires to 28 research samples using purposive sampling technique. The data analysis used is simple linear regression analysis using the SPSS 25 program. The research results show that the management control system has a positive and significant effect on employee performance. Whereas in the Islamic perspective, it encourages a person to pay attention to what he is doing as stated in surah Al-Hasyr verse 18.

Modeling the influence of management control system and ambidextrous behavior on B2B customer relationships: a job demand-resource perspective

PurposeService–sales ambidexterity (SSA) offers sales managers crucial information about dealing with customer service failures through an effective management control system. This study aims to scrutinize the relationships among SSA, salesforce control system, salesperson’s role stressors and service recovery performance (SRP) in the business-to-business (B2B) context.Design/methodology/approachAn analysis is conducted based on survey data collected from 586 B2B sales employees participating in an extensive survey. Structural equation modeling is used to analyze the proposed hypotheses.FindingsEmpirical findings suggest that behavior-based control harms SSA. On the other hand, outcome-based control has a positive impact on SSA. The research outcomes further disclose that SSA positively impacts salesperson role conflict and emotional fatigue, whereas emotional fatigue negatively impacts SRP. Salesperson resilience notably moderates the association between SSA and emotional fatigue.Originality/valueThe study addresses there is a dearth of research on SSA applying the sales management control system. When studying about ambidexterity in sales context, many supervisory styles have been explored; however, to the best of the authors’ knowledge, this is the first systematic attempt to understand how sales management control systems play a role in SSA.

The Influence of Management Control Systems on the Financial Performance of Hospitals

The financial performance of a hospital largely determines the service quality of a hospital. The hospital's financial performance requires a hospital management control system consisting of structures and processes. This study aims to determine whether the Management Control Structure and Management Control Process influence the financial performance of Hospitals in the Municipality of Bogor and Bogor Regency for the 2016 period. This type of research is explanatory research; the data sources are primary and secondary data. Primary data collection techniques using questionnaires and secondary data collection with documentation. This study used a population of 16 hospitals in the Municipality and Bogor Regency. The analysis used is hypothesis testing, with the data analysis method used is Path Analysis. The results showed that the Management Control Structure and Management Process had a positive direct effect, either partially or simultaneously, on the Financial Performance of Hospitals in Bogor Municipality and Bogor Regency.

Knowledge acquisition from innovation failures: a study of micro, small and medium enterprises (MSMEs)

PurposeThis study aims to empirically examine the influence of management control systems (MCSs) on knowledge acquisition from innovation failure (KAFIF), which further impacts empowerment, creativity and organizational innovation. This study argues that enabling an MCS positively influences KAFIF, whereas controlling the use of an MCS negatively influences KAFIF. Further, KAFIF positively impacts empowerment, creativity and organizational innovation.Design/methodology/approachThis study aims to create a comprehensive stimulus–organism–response (S-O-R) framework. This framework includes an MCS (belief, interactive, boundary and diagnostic) as a stimulus, KAFIF as an organism and creativity, empowerment and organizational innovation as responses. The data were gathered using an online survey administered to a sample of 321 employees working in India’s micro, small and medium enterprises and analyzed using partial least squares structural equation modeling.FindingsThe results indicate that there is no correlation between belief control and the acquisition of knowledge from the failure of innovation, interactive control has a positive association with KAFIF and boundary control has no relationship with KAFIF. Diagnostic control has a significant negative association with KAFIF. Further, this study found that KAFIF positively associates with empowerment, creativity and organizational innovation.Originality/valueThis study is among initial studies that examine the influence of MCSs on KAFIF, which impacts empowerment, creativity and organizational innovation. Further, it helps be one of the initial literature on studying KAFIF rather than innovation success.

Pengaruh Audit Operasional Dan Sistem Pengendalian Manajemen Terhadap Kinerja Karyawan

The expected objectives of this study are: To determine and analyze the effect of operational audit on the performance of employees of PT. Tenggerraja Jaya Teknik. To determine the effect of management control on the performance of employees of PT. Tenggerraja Jaya Teknik. To determine the effect of operational audit and management control simultaneously on the performance of employees of PT. Tenggerraja Jaya Teknik. This type of research is associative with quantitative methods. This research uses documentation data. The author carried out the distribution of questionnaires aimed at employees of PT. Tenggerraja Jaya Teknik. The sample in this study were 50 respondents from employees of PT. Tenggerraja Jaya Teknik. The software used in this study uses the Statistical Package for Social Science (SPSS). There is a significant effect of work Operational Audit on Employee Performance at PT. Tenggerraja Jaya Teknik. There is a significant influence of Management Control System on Employee Performance at PT. Tenggerraja Jaya Teknik. There is a significant effect of work Operational Audit and Management Control System on Employee Performance at PT. Tenggerraja Jaya Teknik .

PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PENGADILAN DIMASA WABAH COVID-19

This research aims to know the effect of management control system towards organizational performance in Pengadilan Negeri Tanjung Karang class IA during covid-19. This research is a quantitative study using a survey method with data collection techniques using a questionnaire which is measured by using the SPSS version 26 program. The population in this study were all employees of Pengadilan Negeri Tanjung Karang class IA, sampling using saturated sampling techniques namely all employees of Pengadilan Negeri Tanjung Karang class IA so that a total sample of 100 was obtained. The data analysis technique used the correlation test. The results of this study indicate that the management control system has a positive and significant effect on organizational performance during the Covid-19. With a determination coefficient of 0.728, the influence of management control system towards the performance of Pengadilan Negeri Tanjung Karang class IA during the Covid-19 was 72.8%, while the remaining 27.2% was influenced by other factors not examined in this study.

PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA PT. GEO-ENVIRO ABADI CONSULTAN & ENGINERING SURABAYA)

This research aims to determine the influence of management control system and internal control on the company's performance in PT. Geo-Enviro Abadi Consultan &Enginering Surabaya. Data collection using survey method through questionnaire dissemination. Sample techniques using purposive sampling amounted to 32 respondents who were distributed to accounting departments and employees who participated in the field of budgeting in the pt company area. Geo-Enviro Abadi Consultan &Enginering Surabaya. The data analysis method used is quantitative analysis using validity, reliability, classic assumption test, and double barg linear regression. The results showed that the validity test showed all items with a validity value of > from 0.3024, the reliability test results of all reliable variables with a > of 0.60, classic assumption test results of both normality, heterokedastity test and multicolinnerity test showed all results showed no conflicting symptoms and all items were normally distributed. Partial tests showed that the influence of internal control on the Company's performance had a significant positive effect with a significance of 0.002 of 3,463 influences and Management Control on the Company's performance, had an insignificant effect with a significance of 0.609> from 0.005, simultaneously.F test results showed that internal Management and Control Control had a significant effect of 0.003 with an influence of 7,384 on the company's Performance.

The influence of an interactive use of management control on individual performance: mediating roles of psychological empowerment and proactive behavior

PurposeAlthough middle managers play important roles in forming strategies and generating innovation, few studies have explored the influence of management control systems (MCS) on employees’ behaviors or performance at the middle-management level. The purpose of this study is to examine the effect an interactive use of MCS has on individual performance at the unit level.Design/methodology/approachA longitudinal, multisource and multilevel survey was conducted among 373 nurses in 20 units at a Japanese public hospital.FindingsThe multi-level analyzes indicate that middle managers’ interactive use of MCS has a direct and indirect positive influence on individual performance, through proactive behavior, as well as through psychological empowerment and, subsequently, through proactive behavior.Research limitations/implicationsAs the present study collected data from nurses at a Japanese hospital, it is necessary to conduct research in other countries using different occupations to verify the findings.Practical implicationsOrganizations need to be aware that the interactive use of MCS can be an effective tool for empowering and motivating employees.Originality/valueThe present study contributes to the literature by clarifying the mechanisms of how the interactive use of MCS influences employees’ psychological and behavioral outcomes at the middle-management level.

The Influence of Management Control Systems and Trust in the Organization on the Behavior of Frontline Employees

The Influence of Management Control Systems and Trust in the Organization on the Behavior of Frontline Employees

Influência dos sistemas de controle gerencial e da criatividade sobre o desempenho no trabalho

Resumo Este estudo analisa a influência dos sistemas de controle gerencial (SCG) sobre o desempenho no trabalho, mediada pela criatividade individual. Foram consideradas as quatro alavancas de controle do modelo de Simons (1995): sistemas de crenças, sistemas de limites, sistemas de controle interativo e sistemas de controle diagnóstico. Uma pesquisa de levantamento foi realizada com empresas industriais consideradas inovadoras no Brasil, e obteve-se um retorno de 126 respostas válidas. Os resultados da modelagem de equações estruturais indicaram que há relações significativamente diferentes entre os SCG e a criatividade individual: algumas influenciam positivamente os sistemas de crenças e os sistemas de controle interativo; enquanto outras influenciam negativamente os sistemas de controle diagnóstico. Averiguou-se ainda que os sistemas de crenças influenciam de forma positiva o desempenho no trabalho, mediados de forma parcial pela criatividade individual. Estes resultados denotam a importância dos SCG para estimular a criatividade individual dos gestores, para auxiliar na realização das tarefas na organização e, consequentemente, aumentar o desempenho no trabalho. Conclui-se que os sistemas de crenças, os sistemas de controle interativo e os sistemas de controle diagnóstico influenciam na criatividade individual, tal como a criatividade influencia no desempenho no trabalho. Por fim, considera-se que a não significância da relação entre sistemas de limites e criatividade individual instiga novas pesquisas.

Meta Analysis of Management Control System, Strategy and Performance of Business Unit

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 a 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 systems in the form of journal articles and research reports taken purposely 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 systems. 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.

The role of management control systems in the performance of higher education through good university governance

Management control systems (MCSs) encourage university management to focus on achieving the expected performance. Unfortunately research on MCS in the public sector, has been very limited especially in the universities. It has been argued that MCS affects the Performance of Higher Education albeit in a weak manner. However, there are certain other variables that influence the role of MCS on higher education performance. Good university governance (GUG) is one of them. Kim (2008) states that GUG factors determine the success of management, quality control and organisational performance. This study seeks to examine the role of GUG under the influence of MCS on Performance. A study of 70 undergraduate accounting study programs in Indonesia using structural equation model has shown that MCS does affect performance. The effect is more pronounced with GUG being a mediator between MCS and performance. This suggests that the role of GUG should be optimised to enhance the role of MCS.

THE ROLE OF MANAGEMENT CONTROL SYSTEMS IN THE PERFORMANCE OF HIGHER EDUCATION THROUGH GOOD UNIVERSITY GOVERNANCE

Management control systems (MCSs) encourage university management to focus on achieving the expected performance. Unfortunately research on MCS in the public sector, has been very limited especially in the universities. It has been argued that MCS affects the Performance of Higher Education albeit in a weak manner. However, there are certain other variables that influence the role of MCS on higher education performance. Good university governance (GUG) is one of them. Kim (2008) states that GUG factors determine the success of management, quality control and organisational performance. This study seeks to examine the role of GUG under the influence of MCS on Performance. A study of 70 undergraduate accounting study programs in Indonesia using structural equation model has shown that MCS does affect performance. The effect is more pronounced with GUG being a mediator between MCS and performance. This suggests that the role of GUG should be optimised to enhance the role of MCS.

Meta Analysis: Management Control System, Strategy, Company Performance

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.

The mediating role of organizational capabilities between organizational performance and its determinants

The objective of the current research is to determine the influence of management control system (MCS) as a package on organization performance, and organizational capabilities play an important role to explain this relationship. Data were collected from general managers and chief financial officers from the textile industry of Pakistan to empirically test hypotheses of this study. One hundred sixty questionnaires were used in the analysis through partial least square equation modeling technique. The findings elucidated a significant influence of cybernetic, rewards and compensation, and administrative controls on organizational performance. The same findings were found with cultural, cybernetic, rewards and compensation, planning, and administrative controls with organizational capabilities. Despite this, planning controls and cultural controls have no influence on organizational performance. Organizational capabilities mediate the relationship between all five elements of MCS as a package and organizational performance. The findings provide insights to top management of the textile industry to enhance organizational performance by focusing on indicators mentioned in the study. In addition, improvements in organizational capabilities will also enhance organizational performance. The current research is the pioneer study that tests the mediating role of organizational capabilities between MCS as a package and organizational performance with the help of resource orchestration theory and resource-based view theory.Subjects: management accounting, business, performance management

THE IMPACT OF MANAGEMENT CONTROL SYSTEMS (MCS) ON ORGANIZATIONS PERFORMANCE A LITERATURE REVIEW

The impact of management control systems (MCS) on organizations performance empirical research has been the subject of numerous studies during the past decade in developed and emerging economies. In the contemporary competitive, complex and changing global business environment, firms are being challenged to adopt business models that enable them to address the strategic uncertainties and risks they face in their business environments. The main issue of this study is that management accounting researchers argue that one of the ways firms can continually rejuvenate themselves to survive and succeed in these complex and uncertain environments is to understand the role of management control systems in Formulating a business strategy in management control systems that yields a sustainable competitive advantage which in turn lead to enhance organizations performance. The purpose of this study is attempting to wading in the literature review related to The impact of management control systems on organizations performance based on 10 articles published in a wide variety of journals. 
 Discuss some methodological issues related to stage in the organizational life cycle and, finally, review the main results related to this topic and provide suggestions for future research Literatures indicate several factors that could possibly influence management control systems and organizations performance. It is worth highlighting the numerous factors as it is possible to conduct the proper orientation of influence of management control systems on performance.

PENGEVALUASIAN KOMPARASI DARI EFEK SISTEM KONTROL MANAJEMEN MANUFAKTUR KINERJA SAAT OPERASIONAL DENGAN PROGRAM AUDITAN BERBASIS HISTORICAL COST BERPOSTULAT GOING CONCERN: MODEL PATH ANALITIS

Comparison of the Effects Evaluating Management Control System Manufacturing Current Performance Based Operational Program Audited Historical Cost that postuled Going Concern: Path Analytic Model. Faculty of Economics, University of Jakarta. 2016 This study uses a linear model of structural relations (LISREL) to investigate the influence of management control system (that is the objectives associated with quality, quality feedback and incentive-compensation) on the suitability of the quality and suistainability influence on the quality of customer satisfaction. Comparison management control on the spot with the results of normative audited based on historical cost with going concern postulated where the results show support for the theoretical framework that links objectives, feedback and incentives for quality conformance which is more optimal than the evaluation of past or simultaneously with current implementation. The results also demonstrate the suitability of which has a significant impact on customer satisfaction and also mediates the relationship between the management control system, audit results and customer satisfaction. Keywords: Management Control Systems, Manufacturing Performance, Program Audit, Historical Cost Basis, Going Concern, Path Analytic Model.

PENGEVALUASIAN KOMPARASI DARI EFEK SISTEM KONTROL MANAJEMEN MANUFAKTUR KINERJA SAAT OPERASIONAL DENGAN PROGRAM AUDITAN BERBASIS HISTORICAL COST BERPOSTULAT GOING CONCERN: MODEL PATH ANALITIS

Comparison of the Effects Evaluating Management Control System Manufacturing Current Performance Based Operational Program Audited Historical Cost that postuled Going Concern: Path Analytic Model. Faculty of Economics, University of Jakarta. 2016 This study uses a linear model of structural relations (LISREL) to investigate the influence of management control system (that is the objectives associated with quality, quality feedback and incentive-compensation) on the suitability of the quality and suistainability influence on the quality of customer satisfaction. Comparison management control on the spot with the results of normative audited based on historical cost with going concern postulated where the results show support for the theoretical framework that links objectives, feedback and incentives for quality conformance which is more optimal than the evaluation of past or simultaneously with current implementation. The results also demonstrate the suitability of which has a significant impact on customer satisfaction and also mediates the relationship between the management control system, audit results and customer satisfaction. Keywords: Management Control Systems, Manufacturing Performance, Program Audit, Historical Cost Basis, Going Concern, Path Analytic Model.

PENGENDALIAN MANAJEMEN ANALISIS SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN EFISIENSI, EFEKTIVITAS DAN EKONOMISASI (Studi Kasus Pada Koperasi Simpan Pinjam Niaga Central Abadi Wates Kediri)

Analysis Of Management Control Systems To Improve The Efficiency, Effectiveness, Ekonomisasi (Case Study On The savings and credit Cooperatives Niaga Central Abadi Wates, Kediri) aiming to find out the influence of management control systems towards greater efficiency, effectiveness and ekonomisasi partially or simultaneously. The methods used in this research is a method of multiple linear regression analysis using statistical tests and statistical tests T F. The results showed that management control systems are simultaneously effect significantly to efficiency and effectiveness but not significant effect against the ekonomisasi. Management control system partially effect significantly to efficiency and effectiveness to the value significance of 0.036 and 0.009 but not significant effect against the ekonomisasi with the value significance of 0.212.
 Keywords: management control systems, efficiency, effectiveness and ekonomisasi.

Cooperation and competition among employees: Experimental evidence on the role of management control systems

This article reviews experimental studies that investigate the influence of management control systems on competitive and cooperative interactions among employees. It begins by describing the role of experiments in improving theory specification, by improving construct definitions, documenting the causal processes that link management controls and performance, and identifying contextual factors that influence these processes. The article then analyzes experimental research on the role of management control systems in the social comparisons and tournament incentives that generate competition in organizations, and in the teamwork and reciprocity processes that support cooperation. A number of open questions and directions for future research, both experimental and non-experimental, are identified.