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Levers of Control Management Control System and the Company Competitiveness

In: Proceedings of the 19th International Symposium on Management (INSYMA 2022)

Author

Listed:
  • William Kurniawan

    (University of Surabaya)

  • Fidelis Arastyo Andono

    (University of Surabaya)

Abstract

A management control system (MCS) is one crucial element that supports a company in undertaking its formulated strategy. This research aims to investigate the role of MCS in maintaining or improving the company’s competitiveness through its strategy. This research design is a qualitative case study of a family-owned restaurant in Indonesia as the research object. This study carried out interviews with the key actors, observations of operational activities, and relevant document analysis as the data collection methods. The findings in this study depict the prominent role of all four elements of the levers of control in supporting the strategy implementation and facing the disrupted environment during the pandemic, especially in strengthening the employee’s commitment and governing their behaviors. However, well-documented and written rules are necessary for better control and competitiveness. In qualitative research, the not-for-generalization findings become the study limitation on the one hand but open the opportunity for further study in other contexts.

Suggested Citation

  • William Kurniawan & Fidelis Arastyo Andono, 2023. "Levers of Control Management Control System and the Company Competitiveness," Advances in Economics, Business and Management Research, in: Werner Ria Murhadi & Dudi Anandya & Noviaty Kresna Darmasetiawan & Juliani Dyah Trisnawati & Putu An (ed.), Proceedings of the 19th International Symposium on Management (INSYMA 2022), pages 90-98, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-008-4_13
    DOI: 10.2991/978-94-6463-008-4_13
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