Levers of Control Management Control System and the Company Competitiveness

William Kurniawan and Fidelis Arastyo Andono ()
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William Kurniawan: University of Surabaya
Fidelis Arastyo Andono: University of Surabaya

A chapter in Proceedings of the 19th International Symposium on Management (INSYMA 2022), 2023, pp 90-98 from Springer

Abstract: 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.

Keywords: Levers of control; family-owned restaurants; management control system; company competitiveness (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-008-4_13

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DOI: 10.2991/978-94-6463-008-4_13

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