Culture control, capability and performance: evidence from creative industries in Indonesia

Ismail, Tubagus

doi:10.1108/ara-01-2014-0014

Cited by 31 publications

(59 citation statements)

References 42 publications

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“…MCS helps top managers formulate strategies, determine operational actions, implement strategies, clarify expectations, identify priorities for operational improvement, and set targets and improve performance (Simons, 1995). Only a few of the previous studies that observed how MCS was used for the SMEs (Acquaah, 2013;Ismail, 2016), even though around 90% of all businesses around the world were included in the SME sector (Acquaah, 2013). The results of the study conducted by Acquaah (2013) found that dynamic MCS could increase cost efficiency in the SME industry in Ghana.…”

Section: Introductionmentioning

confidence: 99%

“…A study conducted by Henri (2006) reveals that capability was the main attribute for improving performance. Capabilities that can improve the performance of SMEs are creativity and innovation (Ismail, 2016). Creativity and innovation are recognized as the main capabilities which could may contribute significantly to the performance of the firms (Cefis & Marsili, 2006;Matolcsy & Wyatt, 2008).…”

Section: Introductionmentioning

confidence: 99%

“…MCS is a tool used by managers to achieve firms' objectives through controlling the available resources (Ismail, 2016). MCS is a process by which managers ensure the resources they use are effective and efficient in achieving organizational objectives (Chapman, 1998;Anthony & Govindarajan, 2004;Davila, 2005).…”

Section: Introductionmentioning

confidence: 99%

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Enabling management control in improving the performance of SMEs

Ismail¹,

Meutia²,

Ummi³

2019

10.5267/j.msl

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This study aimed to investigate the effect of management control system enabling with capabilities that can improve the performance of SMEs. This study was conducted among the managers of SMEs of local food products in Banten Province, Indonesia. The number of respondents in this study was 85 SME managers. This study used structural equation modeling as an analytical tool and PLS Smart software to process the data. The findings of this study show that there was a positive effect of the use of enabling management control system (MCS) on creativity; there was a positive and significant effect of the use of Enabling MCS on cost efficiency; there was a positive and significant effect of the use of Enabling MCS on performance; there was a positive and significant effect of creativity on innovation; there was a positive and significant effect of cost efficiency on performance; and finally there was a positive and significant effect of innovation on performance. The implication of this study is that it can provide a choice of control system for SME management, which up to now still uses conventional control system. The use of Enabling MCS can create a capability for the managers of SMEs of local food products to win the competition. This is due to the uniqueness of Enabling MCS that can increase creativity and also cost efficiency.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Enabling management control in improving the performance of SMEs

Ismail¹,

Meutia²,

Ummi³

2019

10.5267/j.msl

Self Cite

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“…Another study was conducted by [8], explained the differences between creativity and innovation as follows:…”

Section: Creativity and Innovationmentioning

confidence: 99%

Organizational culture and innovation: A literature review

M.Hazem¹,

Zehou²

2019

Proceedings of the 2019 3rd International Conference on Education, Culture and Social Development (ICECSD 2019)

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In the rapidly changing business environment of the 21 st Century where change is fuelled by digital technology and increased competition, innovation has become the key to success and survival of any organization. However, organizational culture is the element that drives organizations and therefore developing an organizational culture which stimulates innovation and creativity, is a key and strategic option for strengthening the organization and making it more competitive. This paper reviews the literature on the organizational culture' dimensions which influence organizational innovation and creativity to provide an integrative understanding of the existing literature.

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“…Artikel yang membahas tentang ikatan dan hubungan yang terjadi antara sistem akuntansi manajemen dan manajemen strategi yang relatif bersifat baru dan muncul di tahun 1980an (Ismail, 2016). Sementara itu tinjauan mengenai literatur strategi akuntansi sudah dijelaskan oleh berbagai peneliti (Chenhall, 2005).…”

Section: Kajian Teoriunclassified

Proses Manjemen, Struktur Formal Dan Penggunaan Informasi

Meutia¹

2017

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Abstrac :The purpose of this paper is to research whether activity of strategy development and implementation used in practice are formal structured processes, and whether financial and non-financial information are of equal importance across strategy development and implementation activities. This study uses senior accounting officers within large Banten and West Java firms (those employing more than 250 employees). The result from hypotheses testing showed that that strategy development and implementation were relatively formally structured processes in the companies investigated. Nevertheless, financial information and non-financial information are considered equally important both for the development of the strategy and implementation of strategies for the companies surveyed. Companies, it provides value and weight as important both to the financial information for strategy implementation process.. Keyword: Strategy mangement processes, formal structured porcesses, financial and non financial information Abstrak: Tujuan dari makalah ini adalah untuk meneliti apakah aktivitas perkembangan strategi dan implementasi yang digunakan dalam praktek operasional di perusahaan adalah bentuk proses yang terstruktur secara resmi, dan apakah informasi finansial dan informasi non finansial memiliki nilai yang sama pentingnya baik untuk aktivitas implementasi maupun untuk aktivitas perkembangan strategi. Survei dilakukan untuk mengumpulkan semua data yang diperlukan dalam studi ini dengan menggunakan kuesioner terstruktur yang didistribusikan. Populasi yang menjadi target penelitian terdiri dari para pejabat akuntansi senior dalam perusahan-perusahaan yang berkedudukan di Banten dan Jawa Barat berukuran besar (yang mempekerjakan lebih dari 250 pegawai). Hasil akhir statistik yang diperoleh memberikan konfirmasi bahwa aktivitas dan proses perkembangan strategi serta implementasinya secara relatif merupakan sebuah proses terstruktur dalam perusahaan yang diteliti. Meskipun demikian, informasi finansial dan informasi non finansial dianggap sama pentingnya baik untuk proses perkembangan strategi maupun implementasi strategi bagi perusahaan-perusahaan yang disurvei. Perusahaan-perusahan tersebut memberikan nilai yang dan bobot yang sama pentingnya baik terhadap informasi finansial untuk proses implementasi strategi.Kata kunci: proses manajemen strategi, proses struktur formal, informasi keuangan dan informasi non keuangan PENDAHULUANUntuk menilai peranan informasi dalam melakukan aktivitas strategis sebuah perusahaan, maka sangatlah perlu bagi kita untuk mempertimbangkan perbedaan yang

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Culture control, capability and performance: evidence from creative industries in Indonesia

Cited by 31 publications

References 42 publications

Enabling management control in improving the performance of SMEs

Enabling management control in improving the performance of SMEs

Organizational culture and innovation: A literature review

Proses Manjemen, Struktur Formal Dan Penggunaan Informasi

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