Muhammad Nur El Farabi(1*)

(1) Universitas Indraprasta PGRI
(*) Corresponding Author


Management control systems in organizations are one of the important topics in management accounting. The selection of the right management control system is actually influenced by environmental uncertainty in the organization. It is necessary to review the literature regarding the implications of the uncertainty of the organization's environment on the selection of a management control system. This article is compiled based on the ideas supported by a literature review using content analysis. The content analysis stage starts from searching for relevant articles, selecting articles and collecting criteria for each article. The result is that the system changes that will be used are closely related to the organizational structure, objectives, and implementation of planning. This is because the control system itself actually means as a device of interconnected communication structures that facilitate information processing with the aim of helping management coordinate the parts that exist to achieve organizational goals on an ongoing basis. The uncertainty of the organization's environment clearly has on the selection of a management control system, so that with a rapidly changing environment the organization has implications for the need for more detailed information in order to maximize the function of the management control system.


Organizational environmental uncertainty, literature study, management control systems

Full Text:

PDF (Indonesian)


Accorsi, R., Gallo, A., Tufano, A., Bortolini, M., Penazzi, S., & Manzini, R. (2019). A tailored maintenance management system to kontrol spare parts life cycle. Procedia Manufacturing, 38(2019), 92–99.

Alkhafaji, A. F. (2013). Strategic management : formulation, implementation, and kontrol in a dynamic environment. New York: The Haworth Press, Inc.

Chulvi, V., Agost, M. J., Felip, F., & Gual, J. (2020). Natural elements in the designer’s work environment influence the creativity of their results. Journal of Building Engineering, 28(October 2019), 101033.

Copaci, I. A., & Rusu, A. S. (2015). A Profile Outline of Higher Education E-Tutoring Programs for the Digital-Native Student – Literature Review. Procedia - Social and Behavioral Sciences, 209(July), 145–153.

Crespo, N. F., Rodrigues, R., Samagaio, A., & Silva, G. M. (2019). The adoption of management control systems by start-ups: Internal factors and context as determinants. Journal of Business Research, 101(June), 875–884.

Daft, R. L. (2008). Management (Eighth). Mason: Thomson South-Western.

Damiani, L., Demartini, M., Guizzi, G., Revetria, R., & Tonelli, F. (2018). Augmented and Virtual Reality Applications in Industrial Systems: A Qualitative Review Towards the Industry 4.0 Era. IFAC-PapersOnLine, 51(11), 624–630.

Dewantoro, D. (2011). Pengaruh Kekuatan Keluarga Terhadap Kinerja Melalui Sistem Pengendalian Manajemen Pada Perusahaan Keluarga Di Surabaya. Majalah Ekonomi Universitas Airlangga, 21(3), 294–310.

Dixit, S., Mandal, S. N., Thanikal, J. V., & Saurabh, K. (2019). Evolution of studies in construction productivity: A systematic literature review (2006–2017). Ain Shams Engineering Journal, (xxxx).

Gerdin, J. (2020). Management kontrol as a system: Integrating and extending theorizing on MC complementarity and institutional logics. Management Accounting Research, (October 2018), 100716.

Gibson, J. L., Ivancevich, J. M., James H. Donnelly, J., & Konopaske, R. (2012). Organizations Behavior, Structure, Processes.

Groumpos, P. P. (2018). Advanced automation control systems (AACS) for Energy and Comfort Management in a Building Environment. IFAC-PapersOnLine, 51(30), 34–38.

Gurd, B., & Helliar, C. (2017). Looking for leaders: ‘Balancing’ innovation, risk and management control systems. British Accounting Review, 49(1), 91–102.

Huffmire, D. W., & Holmes, J. D. (2006). Handbook of Effective Management: How to Manage or Supervise Strategically. London: Praeger.

Jamshidi, A., Jamshidi, F., Ait-kadi, D., & Ramudhin, A. (2019). Applied Risk Analysis Approaches for Maintenance of Offshore Wind Turbines ; Applied Applied Risk Maintenance Offshore Wind Wind Turbines ; Turbines ; A Literature Applied Maintenance Offshore Applied Risk Maintenance Offshore. IFAC PapersOnLine, 52(13), 1075–1078.

Kim, L. Y., Rose, D. E., Ganz, D. A., Giannitrapani, K. F., Yano, E. M., Rubenstein, L. V., & Stockdale, S. E. (2020). Elements of the healthy work environment associated with lower primary care nurse burnout. Nursing Outlook, 68(1), 14–25.

Lafuente-Ruiz-de-Sabando, A., Zorrilla, P., & Forcada, J. (2018). A Review of Higher Education Image and Reputation Literature: Knowledge Gaps and A Research Agenda. European Research on Management and Business Economics, 24(1), 8–16.

Lancaster, G. (2005). Research Methods in Management. Amsterdam: Elsivier.

Liew, A. (2019). Enhancing and enabling management control systems through information technology: The essential roles of internal transparency and global transparency. International Journal of Accounting Information Systems, 33, 16–31.

Llorens, C., Navarro, A., Salas, S., Utzet, M., & Moncada, S. (2019). For better or for worse? Psychosocial work environment and direct participation practices. Safety Science, 116(February), 78–85.

Mahjoub, M., Atashsokhan, S., Khalilzadeh, M., Aghajanloo, A., & Zohrehvandi, S. (2018). Linking “project success” and “strategic talent management”: Satisfaction/motivation and organizational commitment as mediators. Procedia Computer Science, 138, 764–774.

Martin, M. A. (2020). An evolutionary approach to management control systems research: A prescription for future research. Accounting, Organizations and Society, (xxxx), 101186.

Prasetyono, H. (2016). Graduate Program Evaluation in the Area Leading Educational, Outlying and Backward. Journal of Education and Practice, 7(36), 109–116.

Prasetyono, H., Kurniasari, D., & Desnaranti, L. (2019). Evaluation of the implementation of Batik-skills training program. Research and Evaluation in Education, 5(2), 130–143.

Prasetyono, H., & Ramdayana, I. P. (2020). Pengaruh servant leadership, komitmen organisasi dan lingkungan fisik terhadap kinerja guru. Jurnal Akuntabilitas Manajemen Pendidikan, 8(2), 108–123.

Prasetyono, H., Ramdayana, I. P., & Estiningsih, W. (2020). Peningkatan Kinerja Guru SMK melalui Lingkungan Kerja dengan Mengoptimalkan Efektivitas Kepemimpinan dan Komitmen Tugas. Jurnal Manajemen Dan Supervisi Pendidikan, 4(3), 255–266.

Robbins, S. P., & Coulter, M. (2012). Management (Eleventh E). Boston: Prentice Hall.

Robert Kreitner. (2009). Management (Eleventh). Boston: Houghton Mifflin Harcourt.

Samagaio, A., Crespo, N. F., & Rodrigues, R. (2018). Management control systems in high-tech start-ups: An empirical investigation. Journal of Business Research, 89(December), 351–360.

Sefudin, A., Prasetyono, H., & Sasmoko, A. (2014). Implementasi Balanced Scorecard di Koperasi Karyawan dan Dosen Universitas Indraprasta PGRI (UNINDRA). Jurnal of Applied Business and Economics, 1(1), 31–46.

Speklé, R. F., & Widener, S. K. (2020). Insights on the use of surveys to study management control systems. Accounting, Organizations and Society, (xxxx).

Spivack, A. J., & Woodside, A. G. (2019). Applying complexity theory for modeling human resource outcomes: Antecedent configurations indicating perceived location autonomy and work environment choice. Journal of Business Research, 102(May), 109–119.

Twizeyimana, J. D., & Andersson, A. (2019). The public value of E-Government – A literature review. Government Information Quarterly, (June 2017), 1–12.

Wei, H., Sewell, K. A., Woody, G., & Rose, M. A. (2018). The state of the science of nurse work environments in the United States: A systematic review. International Journal of Nursing Sciences, 5(3), 287–300.

White, C. (2004). Strategic Management. New York: PALGRAVE MACMILLAN.

White, E. M., Aiken, L. H., Sloane, D. M., & McHugh, M. D. (2020). Nursing home work environment, care quality, registered nurse burnout and job dissatisfaction. Geriatric Nursing, 41(2), 158–164.

Yustien, R. (2012). Pengaruh Penerapan Sistem Pengendalian Manajemen Pada Pusat Pendapatan Dan Pusat Biaya Terhadap Kinerja Manajerial Rumah Sakit Umum Tipe B Di Provinsi Jawa Barat. Pekbis Jurnal, 4(1), 44–53.



  • There are currently no refbacks.

View My Stats

Universitas Indraprasta PGRI

Alamat:Kampus B | Jl. Raya Kampung Gedong
Phone: +62 (021) 7818718 – 78835283
Work Hours: 09.00 AM – 08.00 PM

Creative Commons License

JABE (Journal of Applied Business and Economic) is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.