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Journal : JURNAL ECONOMIA

Management Control System Design and Innovation: A Systematic Literature Review Wijayanti, Dian; Cahyadi, Rino Tam
Jurnal Economia Vol. 20 No. 3 (2024): October 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i3.57511

Abstract

AbstractThe purpose of this study is to examine through a systematic review the management accounting research that focuses on the role of management control systems (MCS) in enhancing innovation within organizations. For that purpose, a total of 19 articles from publications spanning from 2000 to 2022 were selected using the keywords of management control system and innovation. The findings indicate that the Levers of Control (LoC) is the most widely studied topic. The next popular topic being examined is formal and informal control mechanisms. The aspect of innovation in that literature mainly focuses on product innovation, management and organizational innovation, and environmental innovation and sustainability. Future research can explore more the role of the MCS in the combined mechanism of LoC to encourage innovation. This paper contributes to the MCS literature by examining the suitable mechanisms affecting the success of innovation in a rapidly changing environment.  Keywords:Management Control System, Innovation, Review Literature, Levers Of Control, New Product Development
Co-Authors Adnyani Asak, Putu Rani Afrianda, Rio Aftha Taufik, Javier Agiel Al Munir, Sipon Anisa Rahmawati Ardini, Siska Arum Ratnaningsih Azizah, Sholihatun Bambang Sutrisna Bella Grace Gabriella Azzahra, Asiyah Bintang B Sibarani Cahyadi, Rino Tam Cahyadi Cecep Pahrudin, Cecep Dewi Dyah Widyastuti Donny Avianto Ellen A. Gunawan Erik Iman Heri Ujianto Fallah, Raka Arbian Fara Azzahra, Latansa Fatiah Azzahra Febriani, Rieke Habibah, Rizki Hardana, Richio Putra Hariono, Michael Wijayanto Herlindah, Paulin Hermawan, I Gusti Ngurah Willy I Gusti Ngurah Willy Hermawan Juhaeti Juhaeti Juhaeti, Juhaeti Kasmianto Abadi Khairunnisa, Anggita Nadya Lembut, Putu Indrajaya Maheswari, Hafizha Rasendriya Marcella Erwina Rumawas nalurita, sari Ngurah Ayu Nyoman Murniati Novita Damayanti NUR KHOLIFAH Oktaviana, Ajeng Permatasari, Rita Intan Prasetya, Jeremia Allan Pratama, Bagas Brian Rianto Rianto Rino Tam Cahyadi, Rino Tam Rismayanti, Febriana Dwi Rita Intan Permatasari Rofik, Putri Jasmine Rohim, Yasin Nur Safira, Nabilla Safri Safri , Safri Safri Safri Salim, Firna Julia Saraswati, Indah Wening Saur Costanius Simamora Saur Costanius Simamora, Saur Costanius Sendy Cahyadi, Sendy Setiadi Setiadi Setiadi Sibarani, Bintang B Siswanti, Tutik Siwi Tri Nugroho Heni, Maya Soedjono Soedjono Sugihyanty, Eneng Supriyadi, Rahma Hofifah Taufik, Javier Agiel Aftha Tri Siswati, Tri Tutik Siswanti Vera Sylvia Saragi Sitio Vera Sylvia Saragi Sitio, Vera Sylvia Saragi Vianidya, Intan Wahyuni, Regiane Kusuma Wasil, Mohammad Weni Kurdanti Wibowo, Dedi Widiawati, Sarovah Widya Kusumaningsih Zulaikah