INTERACTIVE CONTROL SYSTEM DAN STRATEGI UNTUK MENINGKATKAN PEMBELAJARAN INTERNAL STUDI KASUS PADA INDUSTRI KREATIF DI JAWA BARAT
Keywords: belajar dan kreatif, industri strategi muncul, sistem kontrol interaktif, strategi yang dimaksudkan
Abstract
Penelitian ini bertujuan untuk menguji asosiasi menggunakan Sistem Pengendalian Manajemen dan pembentukan strategi yang dimaksudkan dan strategi yang muncul yang dapat meningkatkan pembelajaran. Fokus dari MCS digunakan dalam penelitian ini adalah sistem kontrol interaktif. Penelitian ini menggunakan model persamaan struktural sebagai alat analisis multivariat. Sampel yang digunakan adalah pemilik dan pengelola industri kreatif kecil dan menengah di Jawa Barat. Software AMOS 16 digunakan sebagai alat untuk memecahkan masalah dari SEM. Temuan dari penelitian ini adalah: sistem kontrol interaktif memiliki dampak positif dan signifikan terhadap strategi yang dimaksudkan dan strategi muncul, yang dibentuk oleh sistem kontrol interaktif lanjut juga memiliki dampak positif dan signifikan terhadap pembelajaran intern. Batasan penelitian ini adalah model empiris dalam penelitian ini hanya menggunakan hubungan satu arah antara sistem kontrol interaktif dan strategi proses.
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References
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Stone, M.M., Bigelow, B., &Crittenden, W. (1999). Research on strategic management in nonprofit organizations. Administration dan society, 31 Issue 3, 378-424.
Alegre, J., Chiva, R. (2008). Assessing the Impact of Organizational Learning Capability on Product Inovation Performance: an Empirical Test. Technovation, 28, 315-326.
Argyris, C. (1977). Double Loop Learning in Organizations. Harvard Business Review, Sept-Oct, 59-72 .
Bhimani, A. & Langfield-Smith, K. (2007). Structure, formality and the importance of financial and non-financial information in strategy development and implementation. Management Accounting Research, (18), 3-31.
Bierly, Paul E & Hamalinen, T. (1995). Organizational Learning and Strategy. Scan. J. Mgmt, 3, 209-224.
Boyd, B.K. & Reuning-Elliot, E. (1998). Research notes and communications: A measurement model of strategic planning. Strategic management journal, 19, 182-192.
Bryson, J.M. (1994). Strategic planning and action planning for nonprofit organizations. In R. D. herman and associates. The jossey-bass handbook of nonprofit leadership and management. San Francisco: Jossey-Bass.
Bryson, J.M. & Roering, W.D. (1988). Initiation of strategic planning by governments. Public administration review, 48(6), 995-1004.
Byrne, B. M. (2010). Structural equation modeling with AMOS: Basic concepts, applications, and programming. (2nd ed) Taylor & Francis Group, New York, NY 10016.
Collis, David J. & Cynthia A. Montgomery. (1995). Competing on resources: Strategy in the 1990s. Harvard Business Review.
Chenhall, R.H. (2005). Content and process approaches to studying strategy and management control systems. In C.S. Chapman (ed) Controlling strategy: Management, accounting, and performance measurement, Oxford University Press, Oxford.
Dent, J.F. (1990). Strategy, organization and control: Some possibilities for accounting research. Accounting, organizations and society, 15(1)(2), 3-25.
Garvin, D. A. (1993). Building a learning organization. Harvard business review, 71(4), (July-August), 78-91.
Gerwin, D. & Kolodny, H. (1992). Management of advanced manufacturing technology: Strategy, organization, and innovation: New York.
Henri, J-F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, organizations and society, 31(6), 529-558.
Hrebiniak, L.G. & Joyce, W.F. (1985). Organizational adaptation: Strategic choice and determinism. Administrative science quarterly, 30, 336-349.
Ittner, C.D. & Larcker, D.F. (2001). Assessing empirical research in managerial accounting: A value-based management perspective. Journal of accounting and economics, 32, 349-410.
Jiang, X., Li, Y. (2008). The relationship beetwen organizational learving and financial performance in strategic alliance: A contingency approach. Journal of world business, 43, 365-379.
Kober, R, Ng, J., & Paul, B.J. (2007). The interrelationship between management control mechanisms and strategy.
Management accounting research, (18), 425-452.
Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, organizations and society, 22 (2), 207-232.
Marginson, D.E.W. (1999). Beyond the budgetary control system: Towards a two-tiered process of management control. Management accounting research, 10, 203-230.
Merchant, K.A. & Otley, D.T. (2006). A review of the literature on control and accountability, In Chapman, C., Hopwood, A. & Shield, M. (Eds.). The handbook of management accounting research, Elsevier Press.
Mintzberg, H. (1973). The nature of managerial work, Prentice-Hall, London.
Mintzberg, H. (1978). Patterns in strategy formation. Management science, 24(9), 934-948.
Mintzberg, H. (1987). Crafting strategy. Harvard business review, July/August, 66-75.
Mintzberg, H. (1990). The fall and rise of strategic planning. Harvard business review, January/February, 107-114.
Mintzberg, H. (1994). Rethinking strategic planning. Part 1: Pitfalls and fallacies. Long range planning, 27(3), 12-21.
Mintzberg, H. (1994). The rise and fall of strategic planning. Prentice Hall, Hemel Hempstead.
Mintzberg, H. & McHugh, A. (1985). Strategy formulation in an adhocracy. Administrative science quarterly, 30, 160-197.
Mundy. (2010). Creating dynamic tensions through a balanced use of management control systems. Accounting, organization and society, 35, 499-523.
Roberts, J. (1990). Strategy and accounting in a U.K. conglomerate. Accounting, organizations and society, 15(1)(2), 107-125.
Schroeder, R.G., Bates, KA., & Junttila, M.A. (2002). A resource based view of manufacturing strategy and the relationship to manufacturing performance. Strategic management journal, 23, 105-117.
Simons, R. (1987). Accounting control systems and business strategy: An empirical analysis. Accounting, organizations and society, 12(4), 357-374.
Simons, R. (1990). The role of management control systems in creating competitive advantage: New perspectives. Accounting, organizations and society, 15(1)(2), 127-143.
Simons, R. (1991). Strategic orientation and top management attention to control systems. Strategic management journal, 12, 49-62.
Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic management journal, 15, 169-189.
Simons, R. (1995). Levers of control. Boston: Harvard University Press.
Simons, R. (2000). Performance measurement and control systems for implementing strategy. Prentice-Hall, Upper Saddle River. NJ.
Stone, M.M., Bigelow, B., &Crittenden, W. (1999). Research on strategic management in nonprofit organizations. Administration dan society, 31 Issue 3, 378-424.
Published
Mar 10, 2014
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How to Cite
Ismail, T. . (2014). INTERACTIVE CONTROL SYSTEM DAN STRATEGI UNTUK MENINGKATKAN PEMBELAJARAN INTERNAL STUDI KASUS PADA INDUSTRI KREATIF DI JAWA BARAT. Jurnal Organisasi Dan Manajemen, 10(1), 1–14. https://doi.org/10.33830/jom.v10i1.102.2014
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