Management Control System, Environment Uncertainty and Managers’ Performance: Organization Commitment as a Moderating Variable

Nyimas Siti Zakiah (), Hendra Susanto (), Mukhtaruddin Mukhtaruddin () and Efva Octavia Donata Gozali ()
Additional contact information
Nyimas Siti Zakiah: Universitas Sriwijaya, Indonesia
Hendra Susanto: Universitas Sriwijaya, Indonesia
Mukhtaruddin Mukhtaruddin: Universitas Sriwijaya, Indonesia
Efva Octavia Donata Gozali: Universitas Sriwijaya, Indonesia

European Journal of Studies in Management and Business, 2024, vol. 30, 57-75

Abstract: This study uses organizational commitment as a moderating variable to examine how management control systems and environmental uncertainty affect manager performance. Thirty-four respondents were selected from among the organizations at Perum Bulog South Sumatra and Bangka Belitung Representative Office that are involved in the management control system at upper to middle management levels. A questionnaire was used to collect data. Multiple regression analysis and moderated multiple regression analysis were used for the testing. The results revealed that management control system positively and significantly impacted manager performance, but manager performance was unaffected by environmental unpredictability. The impact of environmental unpredictability and the management control system on managers' performance cannot be mitigated by organizational commitment at Perum Bulog of South Sumatra and Bangka Belitung Representative Office.

Keywords: Managers’ Performance; Environment Uncertainty; Management Control System; Organizational Commitment (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://api.eurokd.com/Uploads/Article/1119/mbrq.2024.30.04.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bco:mbrqaa::v:30:y:2024:p:57-75

DOI: 10.32038/mbrq.2024.30.04

Access Statistics for this article

European Journal of Studies in Management and Business is currently edited by Fernando Jose Garrigos Simon

More articles in European Journal of Studies in Management and Business from EUROKD
Bibliographic data for series maintained by Sara Gunen ().