Proceedings of the 19th International Symposium on Management (INSYMA 2022)

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Levers of Control Management Control System and the Company Competitiveness

Authors
William Kurniawan1, Fidelis Arastyo Andono1, *
1University of Surabaya, Surabaya, Indonesia
*Corresponding author. Email: fidelis@staff.ubaya.ac.id
Corresponding Author
Fidelis Arastyo Andono
Available Online 5 December 2022.
DOI
10.2991/978-94-6463-008-4_13How to use a DOI?
Keywords
Levers of control; family-owned restaurants; management control system; company competitiveness
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 19th International Symposium on Management (INSYMA 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
5 December 2022
ISBN
978-94-6463-008-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-008-4_13How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - William Kurniawan
AU  - Fidelis Arastyo Andono
PY  - 2022
DA  - 2022/12/05
TI  - Levers of Control Management Control System and the Company Competitiveness
BT  - Proceedings of the 19th International Symposium on Management (INSYMA 2022)
PB  - Atlantis Press
SP  - 90
EP  - 98
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-008-4_13
DO  - 10.2991/978-94-6463-008-4_13
ID  - Kurniawan2022
ER  -