Internal Control System in Enterprise Management: Analysis and Interaction Matrices

Abstract

This study is aimed at the development of a guideline for analysis of the economic activity of an enterprise to control and ensure the interaction of tasks and functions of management in the current and strategic aspects in the conditions of innovative development. The proprietary methodology for enterprise management control system formation is developed. The concept of matrices of analysis and interaction between the functions of the enterprise management is introduced. The matrix of operational control and management, the matrix of strategic control and management, the matrix of integrated control and management are considered by the authors. The concept of enterprise management control is considered herein. The objectives of the management control system in the modern economy are also described. The key role of control in the implementation of the current and strategic objectives of the enterprise management is substantiated. The proposals are formulated to improve the control function at the enterprise with the help of new information technologies. Based on the proprietary methodology of matrix analysis and interaction of objectives and functions of the enterprise management system, the algorithm for the formation of a system of integrated flexible internal control is developed.

Toward a design theory of strategic enterprise management business intelligence (SEMBI) capability maturity model

“…For methods, scholars put forward a series of steps to accomplish a task (ZAITSEVA, 2014; Faizova, Ivanova, & Pozhuieva, 2018; Mathrani, 2021). In the case of instantiations, IT studies instantiate specific information systems and tools to address various aspects of designing information systems (Sestino, 2016; Akhmetshin et al. , 2018).…”

“…As a result, there is some overlap between SEM and BI, as BI now emphasizes merging tactical and operational-level management with business processes themselves. Furthermore, as an IT artifact, the theoretical functions (Gregor, 2006) of related research can be categorized into analysis (which states what is) (Akhmetshin et al. , 2018; Regent et al.…”

“…As a result, there is some overlap between SEM and BI, as BI now emphasizes merging tactical and operational-level management with business processes themselves. Furthermore, as an IT artifact, the theoretical functions (Gregor, 2006) of related research can be categorized into analysis (which states what is) (Akhmetshin et al, 2018;Regent et al, 2019;Melnyk & Zlotnik, 2020), explanations (which outlines what is, how, why, when and where) (ZAITSEVA, 2014;Sen et al, 2017;Teece, 2019;Khudyakova et al, 2020), prediction (which anticipates what is and what will be) (ZAITSEVA, 2014;Sen et al, 2017;Teece, 2019;Khudyakova et al, 2020), explanation and prediction (which specifies what is, how, why, when, where and what will be) (Sestino, 2016;Faizova et al, 2018;Mathrani, 2021) and design and action (which illustrates how to do something). To further advance this line of research, we adopt a design science perspective to tackle the question of how organizations can effectively implement SEMBI.…”

Peran Sistem Informasi Akuntansi dan Pengendalian Internal dalam Meningkatkan Kinerja Pegawai di PT Pelni (Persero) Cabang Semarang

“…Dirangkum dari artikel Akhmetshin et al, (2018), pengendalian internal meliputi pengendalian keuangan dan pengendalian administratif. Salah satu bagian dari manajemen keuangan adalah keandalan dokumen keuangan dan perlindungan terhadap properti.…”

“…Komponen pengendalian internal terdiri dari lingkungan pengendalian, prosedur, implementasi, penilaian risiko, komunikasi dan informasi, dan pemantauan. Keberhasilan pengendalian internal sepenuhnya tergantung pada kualitas sumber daya manusia di perusahaan, (Akhmetshin et al, 2018).…”