Hatane, Saarce Elsye and WIDJAJANTO, LISA GABRIELLE and ANGELINA, SARAH FEBE (2019) The Levers of Management Control System in Organizational Life Cycle. [UNSPECIFIED]
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Abstract
This paper discusses the application of management control system (MCS) in each stage of organizational life cycle (OLC). MCS is described using Simons (1995) levers of control (belief, boundary, interactive, and diagnostic control system). This study explains OLC in 4 stages, namely birth, growth, maturity, revival, and is measured using 8 indicators (environment uncertainty; the influence of board, owners and shareholders; decentralization of authority; strategic planning; diversification; marketing and distribution; innovation; managers� focus on decision making). This study is conducted on 37 limited liability companies in Indonesia by distributing questionnaires in the form of Likert scales to managers. The data is processed using Compare Means One-Way Anova. The results indicate that belief, boundary and interactive, diagnostic control system are used to a greater extent in revival stage. This paper provides information for managers about type of controls are often used in each of the OLC stage, thus managers are able to decide the right MCS in managing the strategy for the company.
| Item Type: | UNSPECIFIED |
|---|---|
| Additional Information: | https://knepublishing.com/index.php/Kne-Social/article/view/4007 |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economic > Accounting Department |
| Depositing User: | Admin |
| Date Deposited: | 17 Aug 2019 03:11 |
| Last Modified: | 29 Oct 2021 11:26 |
| URI: | https://repository.petra.ac.id/id/eprint/18658 |
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