Interactive Control System, Intended Strategy, Implemented Strategy dan Emergent Strategy
DOI:
https://doi.org/10.21512/tw.v13i2.655Keywords:
interactive control system, intended strategy, emergent strategy and manufactureAbstract
The purpose of this study was to examine the relationship between management control system (MCS) and strategy formation processes, namely: intended strategy, emergent strategy and impelemented strategy. The focus of MCS in this study was interactive control system. The study was based on Structural Equation Modeling (SEM) as its multivariate analyses instrument. The samples were upper middle managers of manufacturing company in Banten Province, DKI Jakarta Province and West Java Province. AMOS Software 16 program is used as an additional instrument to resolve the problem in SEM modeling. The study found that interactive control system brought a positive and significant influence on Intended strategy; interactive control system brought a positive and significant influence on implemented strategy; interactive control system brought a positive and significant influence on emergent strategy. The limitation of this study is that our empirical model only used one way relationship between the process of strategy formation and interactive control system.
Plum Analytics
References
Abernethy, M. A. dan Brownell, P. (1999). Management control systems in research and development organizations: the role of accounting behavior and personnel controls. Accounting Organizations and Society, 22 (3), 233 – 248.
Chenhall, R. H. (2005). Content and process approaches to studying strategy and management control systems. Controlling Strategy: Management, Accounting, and Performance Measurement. Oxford: Oxford University Press.
Dent, J. F. (1990). Strategy, organization and control: some possibilities for accounting research. Accounting, Organizations and Society, 15 (1), 3 – 25.
Flamholtz, E. G. (1983). Accounting, Budgeting and Control Systems in Their Organizational Context: Theoretical and Empirical Perspectives. Accounting, Organizations and Society, (8), 153-174.
Floyd, S. W. dan Woolridge, B. (1992). Managing strategic consensus: the foundation of effective implementation. Academy of Management Executive, 6, 27 – 39.
Heide, M., Gronhaug, K. dan Johannessen, S. (2002). Exploring barriers to the successful implementation of a formulated strategy. Scandinavian Journal of Management, 18, 217 – 231.
Henri, J-F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31 (6), 529 – 558.
Hrebiniak, L. G. dan Joyce, W. F. (1985). Organizational Adaptation: Strategic Choice and Determinism. Administrative Science Quarterly, 30, 336 – 349.
Ittner, C. D. dan Larcker, D. F. (2001). Assessing empirical research in managerial accounting: a value-based management perspective. Journal of Accounting and Economics, 32, 349 – 410.
Ittner, C.D., Larcker, D.F. dan Meyer, M.W. (2003). Subjectivity and the Weighting of Performance Measures: Evidence from the Balanced Scorecard. The Accounting Review, vol. 78, (3), 725-758.
Johnson, G. dan Scholes, K. (1999) Exploring Corporate Strategy: Text and cases, Pearson, Essex, UK.
Kald, M., Nilsson, F. dan Rapp, B. (2000). On strategy and management control: The importance of classifying the strategy of the business. British Journal of Management, 11, 197 – 212.
Kober, R., Ng, J., Paul, B. J. (2007). The interrelationship between management control mechanisms and strategy. Management Accounting Research, 18, 425 – 452.
Laffan, B. (1983). Policy implementation in the European community: the European social fund as a case study. Journal of Common Market Studies, 21, 389 – 408.
Langfield-Smith, K. (1997). Management control systems and strategy: a critical review. Accounting. Organizations and Society, 22 (2), 207 – 232.
Merchant, K.A. dan Otley, D.T. (2006). A review of the literature on control and accountability. The handbook of management accounting research, Oxford: Elsevier Press.
Mintzberg, H. (1973) The Nature of Managerial Work. London: Prentice Hall.
Mintzberg, H. (1978). Patterns in strategy formation. Management Science, 24 (9), 934 – 948.
Mintzberg, H. (1987). Crafting strategy. Harvard Business Review, July/August, 66 – 75.
Mintzberg, H. (1990). The fall and rise of strategic planning. Harvard Business Review, January/February, 107 – 114.
Mintzberg, H. (1994) The Rise and Fall of Strategic Planning. Hemel Hempstead: Prentice Hall.
Mintzberg, H. (1994). Rethinking strategic planning - Part 1: Pitfalls and Fallacies. Long Range Planning, 27 (3), 12 – 21.
Mintzberg, H. dan McHugh, A. (1985). Strategy formulation in an adhocracy. Administrative Science Quarterly, 30, 160 – 197.
Mintzberg, H. dan Waters, J.A. (1982). Tracking strategy in an entrepreneurial firm. Academy of Management Journal, XXV (3), 465 – 499.
Mintzberg, H. dan Waters, J.A. (1985). Of strategies: deliberate and emergent. Strategic Management Journal, 6 (7), 257 – 272.
Noble, C.H. (1999). The Eclectic Roots of Strategy Implementation Research. Journal of Business Research, 45, 119–134.
Ouchi, W.G. (1979). A conceptual framework for the design of organisational control mechanisms. Management Science, 25 (9), 833 – 849.
Roberts, J. (1990). Strategy and Accounting in a U.K. conglomerate. Accounting, Organizations and Society, 15, (1), 107 – 125.
Simons, R. (1987). Accounting control systems and business strategy: An empirical analysis. Accounting, Organizations and Society, 12 (4), 357 – 374.
Simons, R. (1990). The role of management control systems in creating competitive advantage: new perspectives. Accounting, Organizations and Society, 15 (1), 127 – 143.
Simons, R. (1991). Strategic orientation and top management attention to control systems. Strategic Management Journal, 12, 49 – 62.
Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, 15, 169 – 189.
Simons, R. (1995). Levers of control. Boston: Harvard University Press.
Simons, R. (2000) Performance Measurement and Control Systems for Implementing Strategy. New Jersey: Prentice Hall.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
USER RIGHTS
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)