Control problem discovery formula: Practical framework in MCS for research and business

Putra, Aris Surya and Pontjoharyo, Wiyono (2025) Control problem discovery formula: Practical framework in MCS for research and business. Akuntansi dan Teknologi Informasi, 18 (1). pp. 13-30. ISSN 1412-5994; e-ISSN 2614-8749

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Abstract

Purpose –This study develops a conceptual framework as a formula to systematically discover control problems within organizations by integrating organizational objectives, nature, and existing management control systems (MCS), so facilitating the solution process for research and business.Methods–This qualitative research usessix undergraduate students’ theseson MCS from diverse organizational contexts. It is basedon information analysis from collected documentation through interviews, observations, and document analysis, completed withatriangulation method to minimize bias.Then,we do synthesis and exploration to constructan effective framework for discovering control problems.Findings–Thestudy highlights that control problems often arise from misaligned objectives, organizationaland cultural complexities, and deficiencies in MCS design and implementation. The proposed framework,as a formula, can connect organizational goals, nature, and MCS through iterative feedback loops, enabling organizations to discover root problems effectivelyand facilitate the solution developmentprocess.Implications–Practically, thisframework provides anapproach as a systematic formula and implemented in a structured way to help managers,researchers,and businessmen discover organizations’control problems effectively.Originality–This research fillsgaps in the MCS literature by offering a practical formula with mechanismsto demonstrate and explain the linkagesbetweenthe symptoms of control problemsand theirroot causes.

Item Type:	Article
Uncontrolled Keywords:	Control Problems; Management Control Systems; Organizational Objectives
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	ARIS SURYA PUTRA
Date Deposited:	28 Apr 2025 08:16
Last Modified:	28 Apr 2025 08:16
URI:	http://repository.ubaya.ac.id/id/eprint/48430

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