Sain, Mansyur and Bandang, Agus (2010) The analysis of relationship between management control system and financial performance of small firms. In: 2nd International Conference on Technology and Operations Management (ICTOM), 5 - 7 July 2010 , Bayview Hotel, Langkawi. (Unpublished)

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Abstract

The relationship between management control system and financial performance has been examined in several management accounting studies with inconsistency result. Prior studied based on data from larger companies or their sub-units. Small business studies have been rare-at least based on their number of published studies. The purpose of the present study is to analysis the relationship between management control system and small firm’s financial performance in a contingency theoretical framework. In this study, we analysed deeply the results of prior researchs in the relationship between management control system and small firm’s financial performance. Specially for Indonesian context, we analysed the results of study which have done by Indonesian Researchers which used data from small firms in South Sulawesi Indonesia. The results of this study for Indonesian (South Sulawesi) context, suggest that the use of MCS seem to have only e few positive effect on small firm’s financial performance. The external environment did not influence small firm’s financial performance. The pursued strategy seems to drive small firm’s profitability and growth in net sales. The small firms do use a wide range of MCS practices, information and by using a more diversified management team seems to increase the use of MCS practices and information.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Organized by UUM College of Business, Universiti Utara Malaysia
Uncontrolled Keywords:	Management control system, financial performance and small firm.
Subjects:	H Social Sciences > HD Industries. Land use. Labor
Divisions:	School of Computing
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	26 Dec 2011 02:06
Last Modified:	26 Apr 2016 01:53
URI:	https://repo.uum.edu.my/id/eprint/4078

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