Pengaruh Intensitas Persaingan, Strategi Bersaing, dan Sistem Pengendalian Manajemen Terhadap Perilaku Disfungsional Manager (Penelitian Empirik Pada Manager Perusahaan Terbuka Industri Barang Konsumsi di Indonesia)  

Oleh:

Tjahjadi, Bambang

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 9 no. 2 (Agu. 2006), page 93-105.
Topik: Persaingan; competitive intensity; competitive strategy; management control systems; and dysfunctional behavior

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The objective of this study is to examine and explain the impact of contingency factors, such as competitive intensity and competitive strategy on management control systems, and the impact of management control systems on dysfunctional behaviour of managers Management control system is a process by which managers influence other members of the organization to implement strategies. Because managers have personal as well as organizational goals, the main issue is how to induce managers to act in pursuit of their personal goals in ways that will help attain the organization’s goals as well (goal congruence). However, contrary to its theoretical goal, the existence of management control systems in organizations tends to induce the dysfunctional behaviour of managers. One hundred and twenty seven strategic business unit managers participated in this study. Results of the study showed that competitive strategy and management control systems acted as intervening variables in the relationship between competitive intensity and dysfunctional behaviour of strategic business unit managers The finding of this study provided important empirical evidence on the development of management control systems theory and practices, by confirming the former contingency factors affecting management control systems, such as competitive intensity and competitive strategy, and the impact of management control system on dysfuctional behaviour of managers.

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