Meta analysis: management control system, strategy, company performance

  • Desi Pujiati Gundarma University
  • Margianti . Gundarma University
  • Misdiyono . Gundarma University
Keywords: company performance, management control system, meta-analysi, strategy


This study aimed at determining and analyzing the meta analysis on journals review of the management
control system, strategy and company performance theme. The management control system used lever's approach of
control consisting of belief system, boundary system, diagnostic control system and interactive control system. The
influence and impact of the management control system was resulted from previous research studies. This research
used meta-analysis method. Meta-analysis is the study of a number of research results in similar problems. The unit of
analysis in the study were written documents about the research of management control system in the form of journal
articles and research reports taken purposively based on their compatibility with the research theme. Data analysis
used was quantitative data analysis with percentage and qualitative data analysis for descriptive analysis result data
on 25 research related to management control system. Findings of meta-analysis results based on research objectives,
research variables used, population / sample of research, data collection techniques and analysis tools show that
management control system lever's of control approach can contribute to the achievement of strategy and impact on
business unit performance improvement.


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