Meta Analysis: Management Control System, Strategy, Company Performance

Abstract

This study aims to determine and analyze the influence of management control systems on the strategy and its impact on business unit performance. Management control system uses lever's control approach consisting of belief system, boundary system, diagnostic control system and interactive control system. The influence and impact of the management control system resulted from previous research studies. This research used meta-analysis method. Meta-analysis is the study of a number of research results in similar problems. The unit of analysis in the study are written documents about the research of management control system in the form of journal articles and research reports taken purposively based on their compatibility with the research theme. Data analysis used is quantitative data analysis with percentage and qualitative data analysis for descriptive analysis result data on 25 research related to management control system. Findings of meta-analysis results based on research objectives, research variables used, population / sample of research, data collection techniques and analysis tools show that management control system lever's of control approach can contribute to the achievement of strategy and impact on business unit performance improvement.

Dynamic Capabilities and Strategic Control Systems: A Study at Itaipu Binacional

“…For this research, Simons´ (1995) model of strategic levers of control proved to be more adequate, as this methodology considers the rationality of traditional management models, thus mitigating risk, but on the other hand also encourages experimentation, a factor so important in highly competitive and changeable environments. The strategic levers of control framework proposed by Simons (1995), although not recent, at least according to the meta-analysis performed by Pujiati et al (2019), has received continuous attention from researchers in the field of strategy and management control (Cruz et al, 2015;Naranjo-Gil, 2016;Oro & Lavarda, 2019;Siska, 2018). According to Simons (1995), this framework encompasses four systems (levers) which provide top management with the necessary tools to implement a strategy, creating opposing self-balancing forces.…”

“…The literature addresses a series of models used to ensure levels of control and compliance demanded by executives, upper management, or society-in the sense that the formulated strategies were actually implemented. Among all the management control models discussed in this literature, according to the meta-analysis carried out by Pujiati et al (2019), the strategic levers of control proposed by Simons (1995) stand out. This is one of the methodologies that has been receiving constant attention from researchers, since these levers are of vital importance in building credibility and for disseminating new strategies.…”

Capacidades Dinâmicas e Sistemas de Controles Estratégicos: um Estudo na Itaipu Binacional

“…Para esta pesquisa, o modelo das alavancas de controle estratégico de Simons (1995) é mais adequado, porque essa metodologia considera a racionalidade dos modelos tradicionais de gestão, mitigando desta forma o risco, mas, por outro lado, estimula a experimentação, tão importante em ambientes de alta competição e mudanças. O framework das alavancas de controle estratégico proposto por Simons (1995), embora não recente, conforme metanálise realizada por Pujiati et al (2019), tem recebido constante atenção por parte dos pesquisadores da área de estratégia e controles de gestão (Cruz et al, 2015;Naranjo-Gil, 2016;Oro & Lavarda, 2019;Siska, 2018). De acordo com Simons (1995), o framework é composto por quatro sistemas (alavancas), que proporcionam à alta gestão as ferramentas necessárias para que a estratégia seja implementada, criando forças opositoras e autoequilibradas.…”

“…A literatura aborda uma série de modelos utilizados para garantir níveis de controles e compliance exigidos pelos executivos, pela alta administração ou pela sociedade, no sentido de que as estratégias formuladas sejam de fato implementadas. Dentre todos os modelos de controle de gestão abordados na literatura, de acordo com a metanálise realizada por Pujiati et al (2019), destacam-se as alavancas de controle estratégico propostas por Simons (1995), uma das metodologias que têm recebido constante atenção dos pesquisadores, uma vez que essas alavancas são de vital importância na construção de credibilidade e disseminação de novas estratégias. De acordo com os autores, as alavancas de controle e a gestão estratégica se relacionam por meio de variáveis contingenciais que impactam nos resultados e desempenho das unidades de negócio.…”