PENERAPAN LEVERS OF CONTROL DALAM MENINGKATKAN KINERJA PADA FAMILY BUSINESS PT X DI SURABAYA
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Keywords:
Management Control Systems, Levers of Control, Family-business, Employee Performance
Abstract
The right management control systems for every company can’t be equated, because there are variables that differentiate every company. Therefore, in this research we will conduct a research on how management control systems, by applying levers of control by Simons(1995) can increase employee performance and help a family-business, in overcoming their problems for sustainability of the company. The object of this research is a car rent company family-business, PT. G. This research used qualitative approach, applied, and explanatory research method. The source of data collection for this research are interview, observation, and data analysis. According to Simons(1995), implementation of Levers of Control have to be balance, but did not means equal weight of each control levers, each company need diverse combination of control levers that are compatible to their company conditions. In this research were given some recommendation for PT. G to increase their control systems so their employee performance can increase as well.
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References
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Ahmed, I., Sultana, I., Paul, S. K. & Azeem, A., 2013. Employee performance evaluation: a fuzzy approach. International Journal of Productivity and Performance Management, 62(7), pp. 718-734.
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Berent-Braun, M. M. & Uhlaner, L. M., 2012. Responsible ownership behaviors and financial performance in family owned businesses. Journal of Small Business and Enterprise Development, 19(1), pp. 20-38.
Burch, G. F., Batchelor, J. H., Burch, J. J. & Heller, N. A., 2015. Rethinking family business education. Journal of Family Business Management , 5(2), pp. 277-293.
Carmon, A. F. & Pearson, J. C., 2013. Family business employees’ family communication and workplace experiences. Journal of Family Business Management, 3(2), pp. 88-107.
Carmon, A. F. & Pearson, J. C., 2013. Family business employees’ family communication and workplace experiences. Journal of Family Business Management, 3(2), pp. 88-107.
Choong, K. K., 2014. The fundamentals of performance measurement systems: A systematic approach to theory and a research agenda. International Journal of Productivity and Performance Management, 63(7), pp. 879-922.
Emerald, 2017. Controls amid the chaos: How management control systems adapt to firms of the future. Strategic Direction, 33(4), pp. 13-14.
Ferraro, H. & Marrone, J., 2016. Examining employment relationship activities in family business research. Journal of Family Business Management, 6(3), pp. 210-224.
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Grabner, I. & Moers, F., 2013. Management control as a system or a package? Conceptual andempirical issues. Accounting, Organizations and Society, 38(6-7), pp. 407-419.
Heinicke, A., Guenther, T. W. & Widener, S. K., 2016. An examination of the relationship between the extent of a flexible culture and the levers of control system: The key role of beliefs control. Management Accounting Research , Volume 33, pp. 25-41.
Jagannathan, A., 2014. Determinants of employee engagement and their impact on employee performance. International Journal of Productivity and Performance Management, 63(3), pp. 308-323.
King, R. & Clarkson, P., 2015. Management control system design, ownership, and performance in professional service organisations. Accounting, Organizations and Society, Volume 45, pp. 24-39.
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Kruis, A.-. M., Speklé, R. F. & Widener, S. K., 2015. The Levers of Control Framework: An exploratory analysis of balance. Management Accounting Research, Volume 32, pp. 27-44.
Lechner, E., 2016. Organizations with changing structures: how to control?. Accounting, Finance & Economics, 28(4), pp. 471-482.
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Martyn, P., Sweeney, B. & Curtis, E., 2016. Strategy and control: 25 years of empirical use of Simons’ Levers of Control framework. Journal of Accounting & Organizational Change , 12(3), pp. 281-324.
O’Grady, W., Morlidge, S. & Rouse, P., 2016. Evaluating the completeness and effectiveness of management control systems with cybernetic tools. Management Accounting Research, Volume 33, pp. 1-15.
Pawirosumarto, S., Sarjana, P. K. & Muchtar, M., 2017. Factors affecting employee performance of PT.Kiyokuni Indonesia. International Journal of Law and Management, 59(4), pp. 602-614.
Pounder, P., 2015. Family business insights: an overview of the literature. Journal of Family Business Management , 5(1), pp. 116-127.
PWC, 2014. Survey Bisnis Keluarga Indonesia. [Online] Available at: http://www.pwc.com/id/en/publications/assets/indonesia-report-family-b usiness-survey-2014.pdf
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Schulze, M. & Heidenreich, S., 2016. Linking energy-related strategic flexibility and energy efficiency e The mediating role of management control systems choice. Journal of Cleaner Production, Volume 40, pp. 1504-1513.
Sharma, A. & Sharma, T., 2017. HR analytics and performance appraisal system: a conceptual framework for employee performance improvement. Management Research Review, 40(6).
Sharma, P., Chrisman, J. J. & Gersick, K. E., 2012. 25 Years of Family Business Review: Reflections on the Past and Perspectives for the Future. Family Business Review, 25(1), pp. 5-15.
Simons, R., 1995. Control in an Age of Empowerment. Corporate Governance.
Simons, R., 1995. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston(Massachusetts): Harvard Business School Press.
Simons, R., 2000. Performance measurement & control systems for implementing strategy: Text and cases. Upper Saddle River: s.n.
Spranger, J. L. et al., 2012. Effects of kin density within family-owned businesses. Organizational Behavior and Human Decision Processes, November, 119(2), pp. 151-162.
Stewart, A. & Hitt, M. A., 2012. Why Can’t a Family Business Be More Like a Nonfamily Business? Modes of Professionalization in Family Firms. Family Business Review, 25(1), pp. 58-86.
Strauss, E. & Zecher, C., 2013. Management Control Systems: A Review. Journal of Management Control, February, Volume 23, pp. 233-268.
Tessier, S. & Otley, D., 2012. A conceptual development of Simons’ Levers of Control framework. Management Accounting Research, 23(3), pp. 171-185.
Vaara, E. & Whittington, R., 2012. Strategy-as-Practice: Taking Social Practices Seriously. The Academy of Management Annals, 6(1), pp. 285-336.
Waal, A. d. & Oudshoorn, M., 2015. Two profiles of the Dutch high performing employee. European Journal of Training and Development, 39(7), pp. 570-585.
Zhang, Y. Y., 2012. The Impact of Performance Management System on Employee performance. Analysis with WERS.
Ahmed, I., Sultana, I., Paul, S. K. & Azeem, A., 2013. Employee performance evaluation: a fuzzy approach. International Journal of Productivity and Performance Management, 62(7), pp. 718-734.
Anthony, R. N., 1965. Planning and control systems; a framework for analysis. Boston: Division of Research, Graduate School of Business Administration.
Arjaliès, D.-. L. & Mundy, J., 2013. The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research, 24(4), pp. 284-300.
Berent-Braun, M. M. & Uhlaner, L. M., 2012. Responsible ownership behaviors and financial performance in family owned businesses. Journal of Small Business and Enterprise Development, 19(1), pp. 20-38.
Burch, G. F., Batchelor, J. H., Burch, J. J. & Heller, N. A., 2015. Rethinking family business education. Journal of Family Business Management , 5(2), pp. 277-293.
Carmon, A. F. & Pearson, J. C., 2013. Family business employees’ family communication and workplace experiences. Journal of Family Business Management, 3(2), pp. 88-107.
Carmon, A. F. & Pearson, J. C., 2013. Family business employees’ family communication and workplace experiences. Journal of Family Business Management, 3(2), pp. 88-107.
Choong, K. K., 2014. The fundamentals of performance measurement systems: A systematic approach to theory and a research agenda. International Journal of Productivity and Performance Management, 63(7), pp. 879-922.
Emerald, 2017. Controls amid the chaos: How management control systems adapt to firms of the future. Strategic Direction, 33(4), pp. 13-14.
Ferraro, H. & Marrone, J., 2016. Examining employment relationship activities in family business research. Journal of Family Business Management, 6(3), pp. 210-224.
Global Business Guide Indonesia, 2016. Family Matters – A Guide to Family-Owned Businesses in Indonesia. [Online] Available at: http://www.gbgindonesia.com/en/main/why_indonesia/2016/family_matters_a_guide_to_family_owned_businesses_in_indonesia_11459.php
Grabner, I. & Moers, F., 2013. Management control as a system or a package? Conceptual andempirical issues. Accounting, Organizations and Society, 38(6-7), pp. 407-419.
Heinicke, A., Guenther, T. W. & Widener, S. K., 2016. An examination of the relationship between the extent of a flexible culture and the levers of control system: The key role of beliefs control. Management Accounting Research , Volume 33, pp. 25-41.
Jagannathan, A., 2014. Determinants of employee engagement and their impact on employee performance. International Journal of Productivity and Performance Management, 63(3), pp. 308-323.
King, R. & Clarkson, P., 2015. Management control system design, ownership, and performance in professional service organisations. Accounting, Organizations and Society, Volume 45, pp. 24-39.
Kleine, C. & Weißenberger, B. E., 2014. Leadership impact on organizational commitment: the mediating role of management control systems choice. Journal of Management Control, 24(3), p. 241–266.
Kruis, A.-. M., Speklé, R. F. & Widener, S. K., 2015. The Levers of Control Framework: An exploratory analysis of balance. Management Accounting Research, Volume 32, pp. 27-44.
Lechner, E., 2016. Organizations with changing structures: how to control?. Accounting, Finance & Economics, 28(4), pp. 471-482.
Lee, K.-H., Barker, M. & Mouasher, A., 2013. Is it even espoused? An exploratory study of commitment to sustainability as evidenced in vision, mission, and graduate attribute statements in Australian universities. Journal of Cleaner Production, Volume 48, pp. 20-28.
Marketeers, 2016. Marketeers Automotive : Seperti Apa Peta Persaingan Rental Mobil di Indonesia?. [Online] Available at: http://marketeers.com/seperti-apa-peta-persaingan-rental-mobil-di-indonesia/
Martyn, P., Sweeney, B. & Curtis, E., 2016. Strategy and control: 25 years of empirical use of Simons’ Levers of Control framework. Journal of Accounting & Organizational Change , 12(3), pp. 281-324.
O’Grady, W., Morlidge, S. & Rouse, P., 2016. Evaluating the completeness and effectiveness of management control systems with cybernetic tools. Management Accounting Research, Volume 33, pp. 1-15.
Pawirosumarto, S., Sarjana, P. K. & Muchtar, M., 2017. Factors affecting employee performance of PT.Kiyokuni Indonesia. International Journal of Law and Management, 59(4), pp. 602-614.
Pounder, P., 2015. Family business insights: an overview of the literature. Journal of Family Business Management , 5(1), pp. 116-127.
PWC, 2014. Survey Bisnis Keluarga Indonesia. [Online] Available at: http://www.pwc.com/id/en/publications/assets/indonesia-report-family-b usiness-survey-2014.pdf
Santiago, A., 2015. Inertia as inhibiting competitiveness in Philippine family businesses. Journal of Family Business Management, 5(2), pp. 257-276.
Schulze, M. & Heidenreich, S., 2016. Linking energy-related strategic flexibility and energy efficiency e The mediating role of management control systems choice. Journal of Cleaner Production, Volume 40, pp. 1504-1513.
Sharma, A. & Sharma, T., 2017. HR analytics and performance appraisal system: a conceptual framework for employee performance improvement. Management Research Review, 40(6).
Sharma, P., Chrisman, J. J. & Gersick, K. E., 2012. 25 Years of Family Business Review: Reflections on the Past and Perspectives for the Future. Family Business Review, 25(1), pp. 5-15.
Simons, R., 1995. Control in an Age of Empowerment. Corporate Governance.
Simons, R., 1995. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston(Massachusetts): Harvard Business School Press.
Simons, R., 2000. Performance measurement & control systems for implementing strategy: Text and cases. Upper Saddle River: s.n.
Spranger, J. L. et al., 2012. Effects of kin density within family-owned businesses. Organizational Behavior and Human Decision Processes, November, 119(2), pp. 151-162.
Stewart, A. & Hitt, M. A., 2012. Why Can’t a Family Business Be More Like a Nonfamily Business? Modes of Professionalization in Family Firms. Family Business Review, 25(1), pp. 58-86.
Strauss, E. & Zecher, C., 2013. Management Control Systems: A Review. Journal of Management Control, February, Volume 23, pp. 233-268.
Tessier, S. & Otley, D., 2012. A conceptual development of Simons’ Levers of Control framework. Management Accounting Research, 23(3), pp. 171-185.
Vaara, E. & Whittington, R., 2012. Strategy-as-Practice: Taking Social Practices Seriously. The Academy of Management Annals, 6(1), pp. 285-336.
Waal, A. d. & Oudshoorn, M., 2015. Two profiles of the Dutch high performing employee. European Journal of Training and Development, 39(7), pp. 570-585.
Zhang, Y. Y., 2012. The Impact of Performance Management System on Employee performance. Analysis with WERS.
Published
2018-03-01
Section
Bidang Akuntansi (AK)
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