Sistem Pengendalian Manajemen Informal yang Terabaikan
DOI:
https://doi.org/10.56244/accrual.v1i2.685Keywords:
pengendalian, formal, informal, dampak, dominasiAbstract
Sistem pengendalian manajemen terbagi menjadi pengendalian formal dan pengendalian informal. Pada prakteknya, pengendalian formal cenderung mendominasi system pengendalian manajemen dalam organisasi. Meskipun terdapat dampak psikologis akibat pengendalian formal, pengendalian informal kerap terabaikan. Pengukuran terhadap pengendalian informal memang sulit dilakukan. Karena system pengendalian manajemen pada hakikatnya mengendalikan perilaku dari organisasi untuk mencapai tujuannya, maka pengendalian informal tidakdapatdiabaikan karena unsur perilaku justru mendominasi pengendalian informal. Penelitian ini menggunakan studi literature dengan topik sistem pengendalian manajemen, khususnya system pengendalian informal untuk mengungkapkan dominasi dari pengendalian formal dan kesulitan dalam menggunakan pengendalian informal sehingga seringkali menjadi terabaikan. Tujuan dari studi literature ini adalah memberikan pandangan mengenai pentingnya pengendalian informal dalam upaya mewujudkan tujuan organisasi. Hasil penelitian ini adalah kehadiran pengendalian informal dalam system pengendalian manajemen, dimana hal ini dapat menjadi motivasi bagi pengelola organisasi dan pelaku bisnis untuk menggunakan pengendalian informal selain pengendalian formal.
References
Adi, P. P. (2016). Eksekusi Strategi di Tingkat Individu. Jurnal Ilmiah Ilmu Administrasi Bisnis, 12, 86–96.
Adi, P. P., & Lestari, D. I. (2022). How Can Trust and Culture Lead To Budgetary Slack? Jurnal Akuntansi Multiparadigma, 13(3), 561–575. https://doi.org/10.21776/ub.jamal.2022.13.3.41
Alves, I., & Lourenço, S. M. (2021). Subjective performance evaluation and managerial work outcomes. Accounting and Business Research, 51(1). https://doi.org/10.1080/00014788.2021.1959292
Alvesson, M., & Kärreman, D. (2004). Interfaces of control. Technocratic and socio-ideological control in a global management consultancy firm. Accounting, Organizations and Society, 29(3–4), 423–444. https://doi.org/10.1016/S0361-3682(03)00034-5
Amran, N., & Auzair, S. M. (2013). Incentive Compensation, Organizational Commitment and Managerial Performance in Zakat Institutions. Terengganu International Finance and Economic Journal, 3(2), 50–58. https://doi.org/10.1190/segam2013-0137.1
Anthony, R., & Govindaradjan, V. (2007). Management Control Systems (12th ed.). McGraw Hill.
Anthony, Robert, & Govindarajan, V. (2006). Management Control System (12th ed.). McGraw-Hill Europe.
Antonsen, Y. (2014). The downside of the Balanced Scorecard: A case study from Norway. Scandinavian Journal of Management, 30(1), 40–50. https://doi.org/10.1016/j.scaman.2013.08.001
Bourguignon, A., & Chiapello, E. (2005). The role of criticism in the dynamics of performance evaluation systems. In Critical Perspectives on Accounting (Vol. 16, Issue 6). https://doi.org/10.1016/j.cpa.2003.08.007
Broadbent, J., & Laughlin, R. (2009). Performance management systems: A conceptual model. Management Accounting Research, 20(4), 283–295. https://doi.org/10.1016/j.mar.2009.07.004
Busco, C., & Quattrone, P. (2015). Exploring How the Balanced Scorecard Engages and Unfolds: Articulating the Visual Power of Accounting Inscriptions. Contemporary Accounting Research, 32(3), 1236–1262. https://doi.org/10.1111/1911-3846.12105
Cheng, M. M., & Humphreys, K. A. (2012). The differential improvement effects of the strategy map and scorecard perspectives on managers’ strategic judgments. Accounting Review, 87(3), 899–924. https://doi.org/10.2308/accr-10212
Chong, V. K., & Ferdiansah, I. (2014). The Effect of Trust-in-superior and Truthfulness on Budgetary Slack: An Experimental Investigation. Advances in Management Accounting, 19(May), 55–73. https://doi.org/10.1108/S1474-7871(2011)0000019009
Collier, P. M. (2005). Entrepreneurial control and the construction of a relevant accounting. Management Accounting Research, 16(3 SPEC. ISS.), 321–339. https://doi.org/10.1016/j.mar.2005.06.007
De Baerdemaeker, J., & Bruggeman, W. (2015). The impact of participation in strategic planning on managers’ creation of budgetary slack: The mediating role of autonomous motivation and affective organisational commitment. Management Accounting Research, 29, 1–12. https://doi.org/10.1016/j.mar.2015.06.002
De Geuser, F., Mooraj, S., & Oyon, D. (2009). Does the balanced scorecard add value? Empirical evidence on its effect on performance. European Accounting Review, 18(1), 93–122. https://doi.org/10.1080/09638180802481698
De Rivera, J., Kurrien, R., & Olsen, N. (2007). The emotional climate of nations and their culture of peace. Journal of Social Issues, 63(2), 255–271. https://doi.org/10.1111/j.1540-4560.2007.00507.x
Dent, J. F. (1990). Strategy, organization and control: Some possibilities for accounting research. Accounting, Organizations and Society, 15(1–2), 3–25. https://doi.org/10.1016/0361-3682(90)90010-R
Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4), 263–282. https://doi.org/10.1016/j.mar.2009.07.003
Garrison, Eric, Peter, Nam, & Katherine. (2015). Managerial Accounting (2nd ed.). McGraw-Hill.
Hariandja, M. T. E. (2002). Manajemen Sumber Daya Manusia (Yovita Hardiwati (ed.); 1st ed.). Grasindo.
Hines, R. D. (1992). Accounting: Filling the negative space. Accounting, Organizations and Society, 17(3–4), 313–341. https://doi.org/10.1016/0361-3682(92)90027-P
Hofstede, G. (2011). Dimensionalizing Cultures: The Hofstede Model in Context. Online Readings in Psychology and Culture, 2(1), 1–26. https://doi.org/10.9707/2307-0919.1014
Hopwood, A. G. (1972). An empirical study of the role of accounting data in performance evaluation. Accounting From the Outside (RLE Accounting): The Collected Papers of Anthony G. Hopwood, 10, 2–28. https://doi.org/10.2307/2489870
Hoque, Z., & James, W. (2000). Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance. Journal of Management Accounting Research, 12(1), 1–17. https://doi.org/10.2308/jmar.2000.12.1.1
Ismail, K., Zainuddin, S., & Sapiei, N. S. (2010). The Use of Contingency Theory in Management and Accounting Research. Asian Journal of Accounting Perspectives, 3(1), 22–37. https://doi.org/10.22452/ajap.vol3 no1.3
Izard, C. E. (2010). The many meanings/aspects of emotion: Definitions, functions, activation, and regulation. Emotion Review, 2(4), 363–370. https://doi.org/10.1177/1754073910374661
Jansen, E. P. (2018). Bridging the gap between theory and practice in management accounting: Reviewing the literature to shape interventions. Accounting, Auditing and Accountability Journal, 31(5), 1486–1509. https://doi.org/10.1108/AAAJ-10-2015-2261
Kaplan, R. S., & Norton, D. (2006). Alignment: Using Balanced Scorecard to Create Corporate Synergies. Harvard Business School.
Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures That drive performance. Harvard Business Review, 83(7–8), 71–79.
Kaplan, R. S., & Norton, D. P. (2008). The Execution Premium (1st ed.). harvard business school publishing corporation.
Karmayanti, A. (2016). Metodologi Konstruktif Riset Akuntansi (A. D. Mulawarman (ed.); 1st ed.). Yayasan Rumah Peneleh.
Klein, L., Beuren, I. M., & Dal Vesco, D. (2019). Effects of the management control system in unethical behaviors. RAUSP Management Journal, 54(1), 54–76. https://doi.org/10.1108/RAUSP-06-2018-0036
Kreitner, R., & Kinicki, A. (2004a). Organization Behavior (John Weimeister (ed.); 6th ed.). McGraw Hill.
Kreitner, R., & Kinicki, A. (2004b). Organizational Behavior (John Weismeister (ed.); 6th ed.). McGraw-Hill Companies.
Kshatriya, A., Dharmadhikari, V., Srivastava, D., & Basak, P. C. (2017). Strategic Performance Measurement Using Balanced Scorecard: A Case of Machine Tool Industry. Foundations of Management, 9(1), 75–86. https://doi.org/10.1515/fman-2017-0006
Lasyoud, A. A., Haslam, J., & Roslender, R. (2018). Management accounting change in developing countries: evidence from Libya. Asian Review of Accounting, 26(3), 278–313. https://doi.org/10.1108/ARA-03-2017-0057
Malagueño, R., Lopez-Valeiras, E., & Gomez-Conde, J. (2018). Balanced scorecard in SMEs: effects on innovation and financial performance. Small Business Economics, 51(1), 221–244. https://doi.org/10.1007/s11187-017-9921-3
Maslow, A. H. (1954). The Instinctoid Nature of Basic Needs. Journal of Personality, 22(3), 326–347. https://doi.org/10.1111/j.1467-6494.1954.tb01136.x
Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). Model of Trust. Academy of Management Review, 20(3), 709–734.
Merchant, K. A., & Stede, W. A. Van der. (2012). Management Control System: Performance Measurement, Evaluation and Incentives (3rd ed.). Pearson Education Limited.
Merchant, K. A., & Stede, W. A. Van der. (2017). Management Control Systems (4th ed.). Pearson.
Merriam, S. B. (2009). Qualitative Research. In Paper Knowledge . Toward a Media History of Documents (1st ed.). Jossey Bass.
Millan, S. G., Monroy, C. R., & Garcia, M. A. P. (2010). The individual BSC for executives: An application of Balanced Scorecard including Total Leadership method. Proceedings of 4th International Conference on Industrial Engineering and Industrial Management. XIV Congreso de Ingenier{{}{í}{}}a de Organizaci{{}{ó}{}}n, January 2014. http://oa.upm.es/10154/
Molleman, B. (2007). The challenge of implementing the Balanced Scorecard. 6th Twente Student Conference on IT., 1–6.
Ndambiri, S. (2015). THE INTERNATIONAL JOURNAL OF BUSINESS & MANAGEMENT Barriers of Effective Strategy Execution: Organization’s Challenge. The International Journal Of Business & Management, 3(9), 2321–8916. www.theijbm.com
Nielsen, C., Lund, M., & Thomsen, P. (2017). Killing The Balanced Scorecard to Improve Internal Disclosure. Journal of Intelectual Capital, 18(1), 45–62.
Otley, D. T. (1978). Budget Use and Managerial Performance. Journal of Accounting Research, 16(1), 122. https://doi.org/10.2307/2490414
Pessanha, D. S., & Prochnik, V. (2008). Practitioners ’ Opinions on Academics ’. Social Science Research Network. https://papers.ssrn.com/sol3/results.cfm
Pfister, J. A., Peda, P., & Otley, D. (2022). A methodological framework for theoretical explanation in performance management and management control systems research. Qualitative Research in Accounting and Management, April. https://doi.org/10.1108/QRAM-10-2021-0193
Ratnaningrum, Aryani, Y. A., & Setiawan, D. (2020). Balanced Scorecard: Is It Beneficial Enough? A Literature Review. Asian Journal of Accounting Perspectives, 13(1), 65–84. https://doi.org/10.22452/ajap.vol13no1.4
Roslender, R. (2002). Sociological Perspectives on Modern Accountancy. In Sociological Perspectives on Modern Accountancy. https://doi.org/10.4324/9780203404003
Souza, E. M., & Forte, S. H. A. C. (2019). A contribution to the theoretical structure for cognitive dynamic capability. Revista de Administracao Mackenzie, 20(4). https://doi.org/10.1590/1678-6971/eRAMR190171
Speckbacher, G., Bischof, J., & Pfeiffer, T. (2003). A descriptive analysis on the implementation of Balanced Scorecards in German-speaking countries. Management Accounting Research, 14(4), 361–388. https://doi.org/10.1016/j.mar.2003.10.001
Tamburis, O. (2008). Analysis and selection of management technologies in the healthcare organisations: The Balanced Scorecard approach in the image diagnostics service. International Journal of Environment and Health, 2(2), 131–146. https://doi.org/10.1504/IJENVH.2008.020656
Van Rinsum, M., & Verbeeten, F. H. M. (2012). The impact of subjectivity in performance evaluation practices on public sector managers motivation. Accounting and Business Research, 42(4), 377–396. https://doi.org/10.1080/00014788.2012.653747
Voelpel, S. C., Leibold, M., & Eckhoff, R. A. (2006). The Tyranny of The Balanced Scorecard in The Innovation Economy. Journal of Intelectual Capital, 7(1), 43–60.
Willert, J., Israelsen, P., Rohde, C., & Toldbod, T. (2017). Senior management use of management control systems in large companies. Corporate Ownership and Control, 14(4), 58–76. https://doi.org/10.22495/cocv14i4art5
Yurtsever, G., & de Rivera, J. (2010). Measuring the emotional climate of an organization. Perceptual and Motor Skills, 110(2), 501–516. https://doi.org/10.2466/PMS.110.2.501-516
Yusainy, C. Al. (2017). Feeling Full or Empty Inside? Peran Perbedaan Individual dalam Struktur Pengalaman Afektif. Jurnal Psikologi, 44(1), 1. https://doi.org/10.22146/jpsi.18377
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Patria Prasetio Adi
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
