SYSTEMATIC LITERATURE REVIEW: THE IMPACT OF MANAGEMENT CONTROL SYSTEMS ON ORGANIZATIONAL PERFORMANCE IN INDONESIA
Keywords:
management control systems, organizational performance, systematic literature review, IndonesiaAbstract
This systematic literature review investigates the role of management control systems (MCS) in enhancing organizational performance in Indonesia. Analysis of ten empirical studies employing quantitative methods (SEM-PLS, path analysis, multiple regression) reveals consistent positive effects of MCS at employee, managerial, and financial levels. MCS effectiveness is contingent on system type, organizational context, culture, strategy, motivation, and mediating or moderating mechanisms. Evidence indicates both direct and indirect performance impacts, emphasizing MCS as a context sensitive and adaptive framework. Integrating system design, individual behavior, and organizational strategy emerges as critical for optimizing outcomes. This review consolidates theoretical insights and informs future research and implementation of performance management systems in Indonesian organizations.
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