THEORETICAL INSIGHTS INTO OPTIMIZING EMPLOYEE PERFORMANCE THROUGH THE FUNCTIONALITY OF TIGHT MANAGEMENT CONTROL SYSTEMS

Wibisono Wibisono (), Sapta Lestari (), Iskandar Muda (), Alexandru-Mircea Nedelea () and Cristina Gabriela Cosmulese ()
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Wibisono Wibisono: Universitas Sumatera Utara, Medan, Indonesia
Sapta Lestari: Universitas Sumatera Utara, Medan, Indonesia
Iskandar Muda: Universitas Sumatera Utara, Medan, Indonesia
Alexandru-Mircea Nedelea: Stefan cel Mare University of Suceava, 720229, Romania
Cristina Gabriela Cosmulese: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2024, vol. 12, issue 3, 75-80

Abstract: This study uses a qualitative descriptive methodology using literature reviews and theoretical investigations. It looks at how tightening control systems (TCS) and management control systems (MCS) affect worker performance. In order to reach findings and offer comprehensive insights, the study gathers and examines hypotheses and prior research from recognized publications, summarizing and connecting them. Research papers, books, and journals are examples of theoretical sources. The study compares theory with empirical results in order to demonstrate how MCS and TCS work. For businesses to succeed, effective human resource management is crucial, and the more stringent the controls, the more likely the outcome will be. Employee performance is evaluated, challenges are noted, and goal accomplishment is measured, with deviations for improvement highlighted. Strict results control requires regular, in-depth monitoring, and success is contingent on incentives, performance metrics, and well-defined intended outcomes. Businesses can improve performance and accomplish organizational goals by comprehending these dynamics.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:12:y:2024:i:3:p:75-80

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