CONTROL SYSTEM
TIGHTNESS
(KETATNYA SISTEM
PENGENDALIAN)
Oleh Group 3:
(BIAYA SISTEM
PENGENDALIAN)
Oleh Group 3:
Kekurangan:
I. Slack mengaburkan kinerja mendasar yang
sebenarnya,
II. Mendistorsi keputusan berdasarkan informasi
yang dikaburkan.
GAMESMANSHIP (LANJUTAN)
Results Controls
Results Accountability X X X
Action Controls
Behavioral Constraints X X
Preaction Reviews X X
Action Accountability X X X
Redundancy X
Personnel/Cultural Controls
Training X
Group-based Rewards X
CASE: PHILIPS CONSUMER
LIFESTYLE (PCL) – KERUSAKAN
DAN PENYELENGGARAAN
PENGENDALIAN MANAGEMENT
Purpose:
1. Examine the relationship between the design
or tightness of internal control mechanism
and decentralization of decision right.
2. Investigates the impact that the interaction
between the two variables (internal control
mechanism & decentralization) has on
performance.
METHODOLOGY
Thedata come from a survey
administrated by a leading market
research firm in bank-commercial-card
technology (P-cards).