Development of Management Control System Research: Study on Behavioral Research in Accounting Journal (2006–2018)
Abstract
This paper provides a descriptive analysis of management control system (MCS) in BRIA journal from 2006 to 2018. A total of 180 articles were examined, resulting in the identification of 34 articles for further analysis. The analysis led to several findings. 1) Most of the articles use quantitative methods, examine MCS at the managerial level, and emphasize one- or two-dimensional control systems. 2) The dominant topics are strategic performance measurement system, budget, reward compensation system, and performance achievement. 3) The dominant independent variables are incentives, psychological, strategy performance measurement systems, and environmental dynamism. 4) The dominant dependent variables are performance and psychological variables. 5) Environmental dynamism and environmental uncertainty are the external contingencies that affect performance, and the most dominant internal contingency is the variable related to individual factors. 6) Finally, the majority of the article use contingency variables that tend to concentrate on increasing the number of independent rather than dependent variables.
Keywords: Management control system, BRIA Journal 2006-2018
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References
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Buchheit, S., Dalton, D., Downen, T., & Pippin, S. (2012). Outcome Feedback, Incentives, and Performance: Evidence from A Relatively Complex Forecasting Task. Behavioral Research in Accounting, 24(2), 1–20. https://doi.org/10.2308/bria-50151
Burkert, M., Davila, A., Mehta, K., & Oyon, D. (2014). Relating Alternative Forms of Contingency Fit to The Appropriate Methods to Test Them. Management Accounting Research, 25(1), 6–29. https://doi.org/10.1016/j.mar.2013.07.008
Burney, L. L., & Widener, S. K. (2013). Behavioral Work Outcomes of A Strategic Performance Measurement System-Based Incentive Plan. Behavioral Research in Accounting, 25(2), 115–143. https://doi.org/https://doi.org/10.2308/bria-50501
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Chenhall, R. H. (2003). Management Control Systems Design Within Its Organizational Context: Findings from Contingency-Based Research and Directions for The Future. Accounting, Organizations and Society, 28(2), 127–168. https://doi.org/10.1016/s0361-3682(01)00027-7
Chow, C. W., Shields, M. D., & Chan, Y. K. (1991). The Effects of Management Controls and National Culture on Manufacturing Performance: An Experimental Investigation. Accounting Organizations and Society, 16(3), 209–226. https://doi.org/10.1016/0361-3682(91)90001-U
Cianci, A. M., Kaplan, S. E., & Samuels, J. A. (2013). The Moderating Effects of The Incentive System and Performance Measure on Managers’ and Their Superiors’ Expectations about The Manager’s Effort. Behavioral Research in Accounting, 25(1), 115–134. https://doi.org/10.2308/bria-50290
Dekker, H. C., Groot, T., & Schoute, M. (2012). Determining Performance Targets. Behavioral Research in Accounting, 24(2), 21–46. https://doi.org/10.2308/bria-50097
Drake, A. R., Wong, J., & Salter, S. B. (2007). Performance: Examining the Impact of. Behavioral Research in Accounting, 19, 71–89. https://doi.org/10.2308/bria.2007.19.1.71
Fisher, J. (1995). Contingency-Based Research on Management Control Systems: Categorization by Level of Complexity. Journal of Accounting Literature, 14, 24–53.
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origsite=gscholar&cbl=31366
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Govindarajan, V. (1986). Impact of Participation in the Budgetary Process on Managerial Attitudes and Performance: Universalistic and Contingency Perspectives. Decision Sciences, 17(4), 496–516. https://doi.org/10.1111/j.1540-5915.1986.tb00240.x
Kaplan, S. E., Petersen, M. J., & Samuels, J. A. (2012). An Examination of The Effect of Positive and Negative Performance on The Relative Weighting of Strategically and Non-Strategically Linked Balanced Scorecard Measures. Behavioral Research in Accounting, 24(2), 133–151. https://doi.org/10.2308/bria-50114
Kren, L. (1992). Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility. The Accounting Review, 67(3), 511–526.
https://doi.org/http://www.jstor.org/stable/247975
Kusuma, I. W. (2003). Akuntansi Keperilakuan dalam Jurnal Behavioral Research in Accounting (BRIA). Jurnal Bisnis Dan Akuntansi, 5(2), 147–166. https://doi.org/https://doi.org/10.34208/jba.v5i2.560
Lau, C. M., & Scully. G. (2015). The Roles of Organizational Politics and Fairness in the Relationship between Performance Management Systems and Trust. Behavioral Research in Accounting, 27(1), 25–53. https://doi.org/https://doi.org/10.2308/bria-51055
Lee, C. M. C. (2001). Market Efficiency and Accounting Research: A Discussion of “Capital Market Research in Accounting” by S.P. Kothari. Journal of Accounting and Economics, 31(1–3), 233–253. https://doi.org/10.1016/S0165-4101(01)00038-6
Merchant, K., A., & Van der Stede, W., A. (2007). Management Control Systems (2nd ed.). Harlow, Essex,. England: Prentice Hall, Pearson Education Limited.
Malmi, T., & Brown, D. A. (2008). Management Control Systems as A Package-Opportunities, Challenges and Research Directions. Management Accounting Research, 19(4), 287–300. https://doi.org/10.1016/j.mar.2008.09.003
Naranjo-Gil, D., Cuevas-Rodríguez, G., López-Cabrales, Á., & Sánchez, J. M. (2012). The Effects of Incentive System and Cognitive Orientation on Teams’ Performance. Behavioral Research in Accounting, 24(2), 177–191. https://doi.org/10.2308/bria-50098
Otley, D. (1999). Performance Management: A Framework for Management Control Systems Research. Management Accounting Research, 10(4), 363–382. https://doi.org/10.1006/mare.1999.0115
Otley, D. (2016). The Contingency Theory of Management Accounting and Control: 1980-2014. Management Accounting Research, 31, 45–62. https://doi.org/10.1016/j.mar.2016.02.001
Riyanto, B. (2003). Model Kontijensi Sistem Pengendalian: Integrasi dan Ekstensi untuk Future Research. KOMPAK: Jurnal Akuntansi, Manajemen, dan Sistem Informasi, FE UTY Yogyakarta, April(9), 330–342.
Speklé, R. F; Elten, H. J van., & Widener, S. K. (2017). Creativity and Control: A Paradox—Evidence from the Levers of Control Framework. Behavioral Research in Accounting, 29(2), 73–96. https://doi.org/https://doi.org/10.2308/bria-51759
Rose, A. M., Rose, J. M., & Norman, C. S. (2016). Material Control Weakness Corrections: The Enduring Effects of Trust in Management. Behavioral Research in Accounting, 28(2), 41–53. https://doi.org/https://doi.org/10.2308/bria-51467
Sendjaja, W. (2015). Isu Terbaru di Dunia Akuntansi Manajemen. Akuntan Indonesia. Agustus-September 2015: 54-56.
SeTin, S. T., Agustina, L., & Meyliana, M. (2017). A New Classification of Topics in Behavioral Accounting: Current Research Direction from BRIA Journal in The Past 10 Years. Journal of Business and Retail Management Research, 11(3), 47–58. https://jbrmr.com/cdn/article_file/content_14094_17-04-23-13-06-32.pdf
SeTin, S. T., & MingKuang, T. (2010). Analisis Perkembangan Riset Akuntansi Keperilakuan Studi pada Jurnal Behavioral Research in Accounting (1998-2003). Jurnal Akuntansi, 2(2), 122–133.
https://www.neliti.com/id/publications/220077/analisis-perkembangan-riset-akuntansi-keperilakuan-studi-pada-jurnal-behavioral
Tsamenyi, M., Sahadev, S., & Qiao, Z. S. (2011). The Relationship Between Business Strategy, Management Control Systems and Performance: Evidence from China. Advances in Accounting, 27(1), 193–203. https://doi.org/10.1016/j.adiac.2011.05.001
Young, R. F. (2017). Blowing the Whistle: Individual Persuasion under Perceived Threat of Retaliation. Behavioral Research in Accounting, 29(2), 97–111. https://doi.org/https://doi.org/10.2308/bria-51729
YuTian., Tuttle, B. M., & YinXu. (2016). Using Incentives to Overcome The Negative Effects of Faultline Conflict on Individual Effort. Behavioral Research in Accounting, 28(1), 67–81. https://doi.org/https://doi.org/10.2308/bria-51147
Ali, S. (2019). Revolusi Industri 4.0 dan Dampaknya terhadap Pendidikan Akuntansi di Indonesia (1st ed.). BPFE: Yogyakarta.
Anthony, R. N., & Govindarajan, V. (2003). Management Control System (Elevent Ed). Mc GrawHill International Edition.
Arnold, V., & Sutton, S. G. (1997). Behavioral Accounting Research : Foundations and Frontiers. American Accounting Association, Sarasota, Fl.
Brownell, P. (1982). The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness. Journal of Accounting Research, 20(1), 12. https://doi.org/10.2307/2490760
Brownell, P., & Hirst, M. (1986). Reliance on Accounting Information, Budgetary Participation , and Task Uncertainty: Tests of a Three-Way Interaction Authors ( s ): Peter Brownell and Mark Hirst Published by: Wiley on behalf of Accounting Research Center, Booth School of Business, U. Journal of Accounting Research, 24(2), 241–249. https://doi.org/10.2307/2491132
Buchheit, S., Dalton, D., Downen, T., & Pippin, S. (2012). Outcome Feedback, Incentives, and Performance: Evidence from A Relatively Complex Forecasting Task. Behavioral Research in Accounting, 24(2), 1–20. https://doi.org/10.2308/bria-50151
Burkert, M., Davila, A., Mehta, K., & Oyon, D. (2014). Relating Alternative Forms of Contingency Fit to The Appropriate Methods to Test Them. Management Accounting Research, 25(1), 6–29. https://doi.org/10.1016/j.mar.2013.07.008
Burney, L. L., & Widener, S. K. (2013). Behavioral Work Outcomes of A Strategic Performance Measurement System-Based Incentive Plan. Behavioral Research in Accounting, 25(2), 115–143. https://doi.org/https://doi.org/10.2308/bria-50501
Carenys, J. (2012). Management Control Systems: A Historical Perspective. International Joural of Economy, Management and Social Sciences, 1(1), 1–18. https://www.researchgate.net/publication/293221830_Management_Control_Systems_A_Historical_Perspective
Chenhall, R. H. (2003). Management Control Systems Design Within Its Organizational Context: Findings from Contingency-Based Research and Directions for The Future. Accounting, Organizations and Society, 28(2), 127–168. https://doi.org/10.1016/s0361-3682(01)00027-7
Chow, C. W., Shields, M. D., & Chan, Y. K. (1991). The Effects of Management Controls and National Culture on Manufacturing Performance: An Experimental Investigation. Accounting Organizations and Society, 16(3), 209–226. https://doi.org/10.1016/0361-3682(91)90001-U
Cianci, A. M., Kaplan, S. E., & Samuels, J. A. (2013). The Moderating Effects of The Incentive System and Performance Measure on Managers’ and Their Superiors’ Expectations about The Manager’s Effort. Behavioral Research in Accounting, 25(1), 115–134. https://doi.org/10.2308/bria-50290
Dekker, H. C., Groot, T., & Schoute, M. (2012). Determining Performance Targets. Behavioral Research in Accounting, 24(2), 21–46. https://doi.org/10.2308/bria-50097
Drake, A. R., Wong, J., & Salter, S. B. (2007). Performance: Examining the Impact of. Behavioral Research in Accounting, 19, 71–89. https://doi.org/10.2308/bria.2007.19.1.71
Fisher, J. (1995). Contingency-Based Research on Management Control Systems: Categorization by Level of Complexity. Journal of Accounting Literature, 14, 24–53.
https://search.proquest.com/openview/b435f1b5566d2e2d412bbe1308958a38/1?pq-
origsite=gscholar&cbl=31366
Flamholtz, E. G., Das, T. K., & Tsui, A. S. (1985). Toward An Integrative Framework of Organizational Control. Accounting, Organizations and Society, 10(1), 35–50. https://doi.org/https://doi.org/10.1016/0361-3682(85)90030-3
Govindarajan, V. (1986). Impact of Participation in the Budgetary Process on Managerial Attitudes and Performance: Universalistic and Contingency Perspectives. Decision Sciences, 17(4), 496–516. https://doi.org/10.1111/j.1540-5915.1986.tb00240.x
Kaplan, S. E., Petersen, M. J., & Samuels, J. A. (2012). An Examination of The Effect of Positive and Negative Performance on The Relative Weighting of Strategically and Non-Strategically Linked Balanced Scorecard Measures. Behavioral Research in Accounting, 24(2), 133–151. https://doi.org/10.2308/bria-50114
Kren, L. (1992). Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility. The Accounting Review, 67(3), 511–526.
https://doi.org/http://www.jstor.org/stable/247975
Kusuma, I. W. (2003). Akuntansi Keperilakuan dalam Jurnal Behavioral Research in Accounting (BRIA). Jurnal Bisnis Dan Akuntansi, 5(2), 147–166. https://doi.org/https://doi.org/10.34208/jba.v5i2.560
Lau, C. M., & Scully. G. (2015). The Roles of Organizational Politics and Fairness in the Relationship between Performance Management Systems and Trust. Behavioral Research in Accounting, 27(1), 25–53. https://doi.org/https://doi.org/10.2308/bria-51055
Lee, C. M. C. (2001). Market Efficiency and Accounting Research: A Discussion of “Capital Market Research in Accounting” by S.P. Kothari. Journal of Accounting and Economics, 31(1–3), 233–253. https://doi.org/10.1016/S0165-4101(01)00038-6
Merchant, K., A., & Van der Stede, W., A. (2007). Management Control Systems (2nd ed.). Harlow, Essex,. England: Prentice Hall, Pearson Education Limited.
Malmi, T., & Brown, D. A. (2008). Management Control Systems as A Package-Opportunities, Challenges and Research Directions. Management Accounting Research, 19(4), 287–300. https://doi.org/10.1016/j.mar.2008.09.003
Naranjo-Gil, D., Cuevas-Rodríguez, G., López-Cabrales, Á., & Sánchez, J. M. (2012). The Effects of Incentive System and Cognitive Orientation on Teams’ Performance. Behavioral Research in Accounting, 24(2), 177–191. https://doi.org/10.2308/bria-50098
Otley, D. (1999). Performance Management: A Framework for Management Control Systems Research. Management Accounting Research, 10(4), 363–382. https://doi.org/10.1006/mare.1999.0115
Otley, D. (2016). The Contingency Theory of Management Accounting and Control: 1980-2014. Management Accounting Research, 31, 45–62. https://doi.org/10.1016/j.mar.2016.02.001
Riyanto, B. (2003). Model Kontijensi Sistem Pengendalian: Integrasi dan Ekstensi untuk Future Research. KOMPAK: Jurnal Akuntansi, Manajemen, dan Sistem Informasi, FE UTY Yogyakarta, April(9), 330–342.
Speklé, R. F; Elten, H. J van., & Widener, S. K. (2017). Creativity and Control: A Paradox—Evidence from the Levers of Control Framework. Behavioral Research in Accounting, 29(2), 73–96. https://doi.org/https://doi.org/10.2308/bria-51759
Rose, A. M., Rose, J. M., & Norman, C. S. (2016). Material Control Weakness Corrections: The Enduring Effects of Trust in Management. Behavioral Research in Accounting, 28(2), 41–53. https://doi.org/https://doi.org/10.2308/bria-51467
Sendjaja, W. (2015). Isu Terbaru di Dunia Akuntansi Manajemen. Akuntan Indonesia. Agustus-September 2015: 54-56.
SeTin, S. T., Agustina, L., & Meyliana, M. (2017). A New Classification of Topics in Behavioral Accounting: Current Research Direction from BRIA Journal in The Past 10 Years. Journal of Business and Retail Management Research, 11(3), 47–58. https://jbrmr.com/cdn/article_file/content_14094_17-04-23-13-06-32.pdf
SeTin, S. T., & MingKuang, T. (2010). Analisis Perkembangan Riset Akuntansi Keperilakuan Studi pada Jurnal Behavioral Research in Accounting (1998-2003). Jurnal Akuntansi, 2(2), 122–133.
https://www.neliti.com/id/publications/220077/analisis-perkembangan-riset-akuntansi-keperilakuan-studi-pada-jurnal-behavioral
Tsamenyi, M., Sahadev, S., & Qiao, Z. S. (2011). The Relationship Between Business Strategy, Management Control Systems and Performance: Evidence from China. Advances in Accounting, 27(1), 193–203. https://doi.org/10.1016/j.adiac.2011.05.001
Young, R. F. (2017). Blowing the Whistle: Individual Persuasion under Perceived Threat of Retaliation. Behavioral Research in Accounting, 29(2), 97–111. https://doi.org/https://doi.org/10.2308/bria-51729
YuTian., Tuttle, B. M., & YinXu. (2016). Using Incentives to Overcome The Negative Effects of Faultline Conflict on Individual Effort. Behavioral Research in Accounting, 28(1), 67–81. https://doi.org/https://doi.org/10.2308/bria-51147
Published
2020-01-20
How to Cite
SETIN, SeTin; AUGUSTINE, Yvonne.
Development of Management Control System Research: Study on Behavioral Research in Accounting Journal (2006–2018).
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 15, n. 1, p. 127-140, jan. 2020.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/49718>. Date accessed: 22 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2020.v15.i01.p12.
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