Articlehybrid2022

Empirical evidence of management control system in the emerging market

Ida Farida · Y. Anni Aryani · Doddy Setiawan

9 citations0/0 files storedCorporate and Business Strategy Review

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Accounting and Organizational Management Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

Abstract

This study reviews and evaluate the development of management control system (MCS) research, specifically in Indonesia. A control system is one of the most critical things for organizations to achieve their goals (Grabner & Moers, 2013). A management accounting system is part of the organizational control system, which is important in providing information to assist managers in controlling their activities and reducing environmental uncertainty to achieve organizational goals. We conducted a mapping of research on MCSs published in various journals indexed by Sinta 2 in Indonesia. This study reveals that the direction of MCS research during 2000–2022 in Indonesia predominantly focused on organizational performance, business unit performance, management accounting practices, and quality of government financial reports. It is expected that future studies explore these areas more, and expand to other aspects such as conducting cross-country studies on MCS to get international insight into how MCSs work in micro, small and medium enterprises (MSMEs) is another interesting area.

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2010The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance 1980The contingency theory of management accounting: Achievement and prognosis 1987STRATEGY MAKING AND STRUCTURE: ANALYSIS AND IMPLICATIONS FOR PERFORMANCE.2012Categorization of indicators for sustainable manufacturing 2013Management control as a system or a package? Conceptual and empirical issues 2021COVID-19 pandemic digitization lessons for sustainable development of micro-and small- enterprises 2004An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms 2010The role of performance measurement and evaluation in building organizational capabilities and performance

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