Hatane, Saarce Elsye and LESMANAPUTRI, EVELIN and WIJAYA, VANNY LISAYANI and FIRMAN, JOAN JESSLYN PRAJNAWATI (2018) THE DESIGN AND USE OF MANAGEMENT CONTROL SYSTEM IN DEVELOPING ORGANIZATIONAL LEARNING. In: International Conference on Logistic and Business Innovation, 28-09-2018 - 28-09-2018, Bali - Indonesia.
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Abstract
The roles of management control systems (MCS) and organizational learning (OL) in organizational sustainability have been the concern of researchers and business practitioners. This study is conducted on 35 limited liability companies in Indonesia by distributing questionnaires in the form of a Likert scale to managers. This study describes MCS in the form of its design and use. OL is measured through the organizations ability to collect, distribute and internalize information into organizational memory. The data is processed using the Structural Equation Model. The result shows that MCS has an important role in facilitating OL. An adequate design of MCS can improve the organizations ability to gather information and store it in the organizations memory. The use of MCS even has a greater influence in distributing and interpreting information. Utilizing advanced information technology is necessary for gathering and processing the information as well as monitoring the control system
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | Design MCS, Use MCS, Information Process, Organizational Learning |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economic > Accounting Department |
| Depositing User: | Admin |
| Date Deposited: | 01 Dec 2018 02:40 |
| Last Modified: | 07 Sep 2019 00:05 |
| URI: | https://repository.petra.ac.id/id/eprint/18747 |
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