Management Control Systems and Contextual Variables in the Hospitality Industry

Fauzi, Hasan; Hussain, Mostaque M.; Mahoney, Lois S.

doi:10.2139/ssrn.1489432

Cited by 4 publications

(10 citation statements)

References 52 publications

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“…Widener (2007) memfokuskan pada aspek ketidakpastian strategis yang dihadapi perusahaan yang mendominasi pengaruhnya terhadap LoC sehingga akan diketahui dampaknya terhadap kinerja perusahaan. Sementara itu, Fauzi, Hussain, & Mahoney (2009) memandang bahwa ketidakpastian lingkungan bersama faktor kontinjen lainnya memiliki pengaruh terhadap kinerja perusahaan.…”

Section: Pendahuluanunclassified

“…Dalam hal ini bukan tentang harus mencapai tingkat klasifkasi bintang hotel akan tetapi hotel cenderung berfokus bagaimana mengantisipasi berbagai dinamika dan kompetisi aktivitas bisnis yang terjadi untuk kelangsungan perusahaan dan kepercayaan tamu hotel melalui SPM yang efektif melalui pelayanan hotel terbaik yang dapat diberikan. Hasil penelitian sejalan dengan Fauzi et al (2009) serta Gani dan Jermias (2012) meskipun dengan faktor kontinjen baru yang berbeda yaitu ketidakpastian bisnis yang dipersepsikan.…”

Section: Hasil Penelitian Dan Pembahasanunclassified

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Pengaruh Misfit Ketidakpastian Bisnis yang Dipersepsikan dengan Levers of Control Terhadap Kinerja Perusahaan

Adiputra

Gani

Rossieta

et al. 2019

JAP

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ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen (levers of control) terhadap kinerja keuangan dan kinerja non-keuangan hotel di Bali. Sampel penelitian adalah hotel klasifikasi bintang 1 sampai 5. Responden adalah manajer yang ditentukan melalui purposive sampling. 181 manajer berpartisipasi dengan mengembalikan kuesioner. Pengujian hipotesis penelitian menggunakan analisis regresi misfit residual dengan program SPSS. Hasil penelitian menunjukkan bahwa pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen memiliki pengaruh negatif terhadap kinerja keuangan dan kinerja non-keuangan. Analisis sensitivitas menggunakan pengukuran lain sistem pengendalian manajemen konsisten dengan hasil utama.ABSTRACTThis study aims to provide empirical evidence about the effect of misfit business uncertainty perceived by management control systems (levers of control) has a negative influence on financial performance and non-financial performance of hotels in Bali. The research sample is a 1 to 5 star classification hotel. Respondents are managers who are determined through purposive sampling. 181 managers participated by returning the questionnaire. Testing the research hypothesis using regression analysis of residual misfit with the SPSS program. The results showed that the effect of business uncertainty misfit perceived by management control systems had a negative influence on financial performance and non-financial performance. Sensitivity analysis uses other measurement management control systems consistent with the main results.

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Section: Pendahuluanunclassified

Section: Hasil Penelitian Dan Pembahasanunclassified

Pengaruh Misfit Ketidakpastian Bisnis yang Dipersepsikan dengan Levers of Control Terhadap Kinerja Perusahaan

Adiputra

Gani

Rossieta

et al. 2019

JAP

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“…Widener (2007) focuses on aspects of the strategic uncertainty faced by a company that dominates its influence on the LoC so that it will find out its impact on the company's performance. Meanwhile, Fauzi et al (2011) considers that environmental uncertainty along with other contingent factors has an influence on firm performance. Some MCS studies that use the LoC Simons framework include proving that diagnostic and interactive control will affect performance through corporate empowerment (Henri, 2006).…”

Section: Introductionmentioning

confidence: 99%

“…Research Widener (2007) implements the understanding of MCS in his research framework that LoC is related to strategic uncertainty and strategic risk that will determine company performance. Fauzi et al (2011) prove the role of several contingent factors with MCS on performance, Belief, boundary, diagnostic and interactive control have a role on corporate strategy and performance (Arjaliès & Mundy, 2013;Rossing, 2013), corporate budgeting (Frow et al, 2010), the dynamics of company capability through a combination of LoC (Mundy, 2010), corporate innovation (Revellino & Mouritsen, 2009) and the role of corporate culture on beliefs control and LoC interdependence (Heinicke et al, 2016). Bedford (2015) believes that the role of individual and complementary LoCs will support companies in innovating.…”

Section: Introductionmentioning

confidence: 99%

“…This is a further study as in the research of Adiputra et al (2019) which analyzes the fit between business strategy and management control systems on hotel financial and non-financial performance, which is different from previous studies of management control systems that do not use levers of control measurements such as Gani & Jermias (2012) and the use of a sample of non-service companies such as Putri 2014) and Desmiyawati & Azlina (2013). Likewise, the research of Fauzi et al (2011) used the hotel industry in Central Java, but did not use the fit approach to analyze the suitability of contingency factors with management control systems. This is the novelty of this study for business strategies with a management control system based on the misfit approach and its effect on the financial and non-financial performance of hotels.…”

Section: Introductionmentioning

confidence: 99%

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The Effect of Business Strategy and Management Control Systems Misfit On Hotel Performance

Adiputra

Gani

Rossieta

2020

jda

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The purpose of this research is to test the level of misfit business strategy with management control system will negatively associate to company performance. This study contributes to the existence of an empirical test of the existence of the concept of business strategy misfit with the management control system will negatively associate the company performance based on contingency-fit approach. In addition, the results of this study are expected to be a consideration for managers in the service industry to consider contingency factors in organizational design to improve company performance. The research was conducted by survey method (questionnaire) and purposive sampling at 227 star hotels industry type in Bali which sourced from Tourism Office of Bali Province 2018. Research respondents are senior managers with a minimum 1 year working period and have comprehensive information on company policies and operations. Using statistical method of regression with residual approach (bivariate analysis), the result of research indicate that the result of research show according to hypothesis in research that there is influence of strategic misfit business with MCS negatively affect to financial performance and non- financial performance in hotel industry in Bali.

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Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance

Adiputra¹,

Sujana²

2021

The Indonesian Journal of Accounting Research

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This study aims to provide empirical evidence about the influence of misfit management control systems (levers of control) with an organizational culture that will negatively affect the financial performance of Village Credit Institution (LPD). This study uses a survey method (questionnaire) based on a sample of 149 LPD units in Buleleng Regency with purposive sampling criteria. The research respondents were all three LPD officers (penyarik, pemucuk, and petengen) and one staff each from the credit and accounting department. The research hypothesis suggests that each organizational culture orientation, namely clan, adhocracy, hierarchy, and market, shows a fit (through misfit values) with levers of control (belief, boundary, diagnostic, and interactive control system) has a negative effect on LPD financial performance. The analysis technique uses OLS regression residual approach to testing the research hypothesis. The results showed that the hierarchical culture was able to have a fit (a small misfit value) with a management control system (levers of control) to influence the financial performance of the LPD.

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Management Control Systems and Contextual Variables in the Hospitality Industry

Cited by 4 publications

References 52 publications

Pengaruh Misfit Ketidakpastian Bisnis yang Dipersepsikan dengan Levers of Control Terhadap Kinerja Perusahaan

Pengaruh Misfit Ketidakpastian Bisnis yang Dipersepsikan dengan Levers of Control Terhadap Kinerja Perusahaan

The Effect of Business Strategy and Management Control Systems Misfit On Hotel Performance

Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance

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