The Influence of Corporate Governance on Disclosure of Corporate Social Responsibility and Corporate Financial Performance as Intervening Variable

Silitonga, Ivo Maelina; Simanjuntak, Arthur

doi:10.5220/0009203203310337

Proceedings of the 2nd Economics and Business International Conference 2019

DOI: 10.5220/0009203203310337

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The Influence of Corporate Governance on Disclosure of Corporate Social Responsibility and Corporate Financial Performance as Intervening Variable

Ivo Maelina Silitonga

Arthur Simanjuntak

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2022

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Empirical evidence of management control system in the emerging market

Farida¹,

Aryani

Setiawan

2022

CBSR

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This study reviews and evaluate the development of management control system (MCS) research, specifically in Indonesia. A control system is one of the most critical things for organizations to achieve their goals (Grabner & Moers, 2013). A management accounting system is part of the organizational control system, which is important in providing information to assist managers in controlling their activities and reducing environmental uncertainty to achieve organizational goals. We conducted a mapping of research on MCSs published in various journals indexed by Sinta 2 in Indonesia. This study reveals that the direction of MCS research during 2000–2022 in Indonesia predominantly focused on organizational performance, business unit performance, management accounting practices, and quality of government financial reports. It is expected that future studies explore these areas more, and expand to other aspects such as conducting cross-country studies on MCS to get international insight into how MCSs work in micro, small and medium enterprises (MSMEs) is another interesting area.

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Empirical evidence of management control system in the emerging market

Farida¹,

Aryani

Setiawan

2022

CBSR

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show abstract

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The Influence of Corporate Governance on Disclosure of Corporate Social Responsibility and Corporate Financial Performance as Intervening Variable

Cited by 1 publication

References 0 publications

Empirical evidence of management control system in the emerging market

Empirical evidence of management control system in the emerging market

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