How to cite this paper
Ismail, T., Meutia, M & Ummi, N. (2019). Enabling management control in improving the performance of SMEs.Management Science Letters , 9(11), 1823-1832.
Refrences
Acquaah, M. (2013). Management control systems, business strategy and performance: A comparative analysis of family and non-family businesses in a transition economy in sub-Saharan Africa. Journal of Family Business Strategy, 4(2), 131-146.
Adler, P. & Borys, B. (1996). Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly, 41(1), 61-89
Alonso-Almeida, M. D. M., Bremser, K., & Llach, J. (2015). Proactive and reactive strategies deployed by restaurants in times of crisis: Effects on capabilities, organization and competitive ad-vantage. International Journal of Contemporary Hospitality Management, 27(7), 1641-1661.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120.
Bhimani, A., Gulamhussen, M. A., & Lopes, S. (2009). The effectiveness of the auditor's going-concern evaluation as an external governance mechanism: Evidence from loan defaults. The International Journal of Accounting, 44(3), 239-255.
Birjandi, H., Jahromi, N. M., Darabi, S. A., & Birjandi, M. (2014). The effect of cost leadership strategy on ROA and future performance of accepted companies in Tehran Stock Exchange. Research Journal of Finance and Accounting, 5(7), 152-159.
Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on prod-uct innovation. Accounting, Organizations and Society, 29(8), 709-737.
Cefis, E., & Marsili, O. (2006). Survivor: The role of innovation in firms’ survival. Research Poli-cy, 35(5), 626-641.
Chan, D. (2006). Interactive effects of situational judgment effectiveness and proactive personality on work perceptions and work outcomes. Journal of Applied Psychology, 91(2), 475.
Chapman, C. S. (1998). Accountants in organisational networks. Accounting, Organizations and Socie-ty, 23(8), 737-766.
Christopher, M. (2011). Logistics & Supply Chain Management 4th ed. Great Britain: Pearson Edu-cation.
Danneels, E. (2002). The dynamics of product innovation and firm competences. Strategic Management Journal, 23, 1095–1121.
Davila, A., Foster, G., & Oyon, D. (2009). Accounting and control, entrepreneurship and innovation: Venturing into new research opportunities. European Accounting Review, 18(2), 281-311.
Davila, T. (2005). An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms. Accounting, Organizations and Society, 30(3), 223-248.
Fillis, I., & Rentschler, R. (2006). Creative Marketing: An Extended Metaphor for Marketing in a New Age. Palgrave Macmillan, Basingstoke.
Grafton, J., Lillis, A. M., & Widener, S. K. (2010). The role of performance measurement and evaluation in building organizational capabilities and performance. Accounting, Organizations and Society, 35(7), 689-706.
Henri, J. F., & Journeault, M. (2010). Eco-control: The influence of management control systems on envi-ronmental and economic performance. Accounting, Organizations and Society, 35(1), 63-80.
Henri, J. F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, organizations and society, 31(6), 529-558.
Hitt, M. A., Ireland, R. D., Camp, S. M., & Sexton, D. L. (2001). Strategic entrepreneurship: Entrepre-neurial strategies for wealth creation. Strategic management journal, 22(6‐7), 479-491.
Hunter, S. T., Bedell, K. E., & Mumford, M. D. (2007). Climate for creativity: A quantitative re-view. Creativity research journal, 19(1), 69-90.
Hurley, R. F., & Hult, G. T. M. (1998). Innovation, market orientation, and organizational learning: an in-tegration and empirical examination. Journal of Marketing, 62(3), 42-54.
Hyvonen, S., & Tuominen, M. (2006). Entrepreneurial innovations, market-driven intangibles and learn-ing orientation: critical indicators for performance advantages in SMEs. International Journal of Man-agement and Decision Making, 7(6), 643-660.
Ismail, T. (2016). Culture control, capability and performance: evidence from creative industries in Indo-nesia. Asian Review of Accounting, 24(2), 171-184.
Ismail, T., & Ghozali, I. (2015). Control system, strategy and learning. Academy of Strategic Management Journal, 14(1), 58.
Jordan, S., & Messner, M. (2012). Enabling control and the problem of incomplete performance indica-tors. Accounting, Organizations and Society, 37(8), 544-564.
Jørgensen, B., & Messner, M. (2009). Management control in new product development: The dynamics of managing flexibility and efficiency. Journal of Management Accounting Research, 21(1), 99-124.
Kallunki, J. P., Laitinen, E. K., & Silvola, H. (2011). Impact of enterprise resource planning systems on management control systems and firm performance. International Journal of Accounting Information Systems, 12(1), 20-39.
Kuczmarski, T.D. (1996). Fostering an Innovation Mindset. Journal of Consumer Marketing, 13(6), 7-13.
Kukanja, M., & Planinc, T. (2013). The response of the restaurant industry to the financial cri-sis. Ekonomska misao i praksa, (1), 39-56.
Lee, V. H., Foo, A. T. L., Leong, L. Y., & Ooi, K. B. (2016). Can competitive advantage be achieved through knowledge management? A case study on SMEs. Expert Systems with Applications, 65, 136-151.
Magyari-Beck, I. (1986, September). The main paradigms in social sciences. In Cheiron Europe. V. Inter-national Conference. Varna.
Matolcsy, Z. P., & Wyatt, A. (2008). The association between technological conditions and the market value of equity. The Accounting Review, 83(2), 479-518.
Meutia, M. (2017). Proactive Attitude and Organizational Performance. International Journal of Eco-nomic Perspectives, 11(1).
Oldham, G. R., & Cummings, A. (1996). Employee creativity: Personal and contextual factors at work. Academy of management journal, 39(3), 607-634.
Pearce II, J. A., & Michael, S. C. (1997). Marketing strategies that make entrepreneurial firms recession-resistant. Journal of Business Venturing, 12(4), 301-314.
Porter, M. E. (1980). Competitive Strategy: Techniques for Analyzing Industries and Competitors. New York: Free Press.
Radtke, R. R., & Widener, S. K. (2016). The Complex World of Control: Integration of Ethics and Uses of Control. In Performance Measurement and Management Control: Contemporary Issues (pp. 17-38). Emerald Group Publishing Limited.
Roberts, E. B. (2007). Managing invention and innovation. Research-Technology Management, 50(1), 35-54.
Saunders, M. N., Gray, D. E., & Goregaokar, H. (2014). SME innovation and learning: the role of net-works and crisis events. European Journal of Training and Development, 38(1/2), 136-149.
Schumpeter, J. (1934). The theory of economic development Harvard University Press. Cambridge, MA.
Simons, R. (1990). The role of management control systems in creating competitive advantage: new per-spectives. Accounting, Organizations and Society, 15(1-2), 127-143.
Simons, R. (1991). Strategic orientation and top management attention to control systems. Strategic management journal, 12(1), 49-62.
Simons, R. (1995). Levers of control: How managers use innovative control systems to drive strategic re-newal. Boston: Harvard Business School Press.
Stam, W., & Elfring, T. (2008). Entrepreneurial orientation and new venture performance: The moderat-ing role of intra-and extraindustry social capital. Academy of management journal, 51(1), 97-111.
Sudaryanto, Ragimun dan Wijayanti, Rahma Rina. (2016). SME’s Strategy forward Free Trade Market.//www.kemenkeu.go.id/sites/default/files/strategi%20pemberdayaa 20UMKM
Tidd, J., & Bessant, J. (2009), Managing Innovation: Integrating Technological, Market And Organiza-tional Change. 4th ed., John Wiley & Sons Ltd, West Sussex.
Valipour, H., Birjandi, H., & Honarbakhsh, S. (2012). The effects of cost leadership strategy and product differentiation strategy on the performance of firms. Journal of Asian Business Strategy, 2(1), 14.
Farr, J. L., & West, M. A. (Eds.). (1990). Innovation and creativity at work: Psychological and organiza-tional strategies. Wiley.
Wouters, M., & Wilderom, C. (2008). Developing performance-measurement systems as enabling formal-ization: A longitudinal field study of a logistics department. Accounting, Organizations and Socie-ty, 33(4-5), 488-516.
Young, J.G. (1985). What is creativity? Journal of Creative Behavior, 19(2), 77-85.
Adler, P. & Borys, B. (1996). Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly, 41(1), 61-89
Alonso-Almeida, M. D. M., Bremser, K., & Llach, J. (2015). Proactive and reactive strategies deployed by restaurants in times of crisis: Effects on capabilities, organization and competitive ad-vantage. International Journal of Contemporary Hospitality Management, 27(7), 1641-1661.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120.
Bhimani, A., Gulamhussen, M. A., & Lopes, S. (2009). The effectiveness of the auditor's going-concern evaluation as an external governance mechanism: Evidence from loan defaults. The International Journal of Accounting, 44(3), 239-255.
Birjandi, H., Jahromi, N. M., Darabi, S. A., & Birjandi, M. (2014). The effect of cost leadership strategy on ROA and future performance of accepted companies in Tehran Stock Exchange. Research Journal of Finance and Accounting, 5(7), 152-159.
Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on prod-uct innovation. Accounting, Organizations and Society, 29(8), 709-737.
Cefis, E., & Marsili, O. (2006). Survivor: The role of innovation in firms’ survival. Research Poli-cy, 35(5), 626-641.
Chan, D. (2006). Interactive effects of situational judgment effectiveness and proactive personality on work perceptions and work outcomes. Journal of Applied Psychology, 91(2), 475.
Chapman, C. S. (1998). Accountants in organisational networks. Accounting, Organizations and Socie-ty, 23(8), 737-766.
Christopher, M. (2011). Logistics & Supply Chain Management 4th ed. Great Britain: Pearson Edu-cation.
Danneels, E. (2002). The dynamics of product innovation and firm competences. Strategic Management Journal, 23, 1095–1121.
Davila, A., Foster, G., & Oyon, D. (2009). Accounting and control, entrepreneurship and innovation: Venturing into new research opportunities. European Accounting Review, 18(2), 281-311.
Davila, T. (2005). An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms. Accounting, Organizations and Society, 30(3), 223-248.
Fillis, I., & Rentschler, R. (2006). Creative Marketing: An Extended Metaphor for Marketing in a New Age. Palgrave Macmillan, Basingstoke.
Grafton, J., Lillis, A. M., & Widener, S. K. (2010). The role of performance measurement and evaluation in building organizational capabilities and performance. Accounting, Organizations and Society, 35(7), 689-706.
Henri, J. F., & Journeault, M. (2010). Eco-control: The influence of management control systems on envi-ronmental and economic performance. Accounting, Organizations and Society, 35(1), 63-80.
Henri, J. F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, organizations and society, 31(6), 529-558.
Hitt, M. A., Ireland, R. D., Camp, S. M., & Sexton, D. L. (2001). Strategic entrepreneurship: Entrepre-neurial strategies for wealth creation. Strategic management journal, 22(6‐7), 479-491.
Hunter, S. T., Bedell, K. E., & Mumford, M. D. (2007). Climate for creativity: A quantitative re-view. Creativity research journal, 19(1), 69-90.
Hurley, R. F., & Hult, G. T. M. (1998). Innovation, market orientation, and organizational learning: an in-tegration and empirical examination. Journal of Marketing, 62(3), 42-54.
Hyvonen, S., & Tuominen, M. (2006). Entrepreneurial innovations, market-driven intangibles and learn-ing orientation: critical indicators for performance advantages in SMEs. International Journal of Man-agement and Decision Making, 7(6), 643-660.
Ismail, T. (2016). Culture control, capability and performance: evidence from creative industries in Indo-nesia. Asian Review of Accounting, 24(2), 171-184.
Ismail, T., & Ghozali, I. (2015). Control system, strategy and learning. Academy of Strategic Management Journal, 14(1), 58.
Jordan, S., & Messner, M. (2012). Enabling control and the problem of incomplete performance indica-tors. Accounting, Organizations and Society, 37(8), 544-564.
Jørgensen, B., & Messner, M. (2009). Management control in new product development: The dynamics of managing flexibility and efficiency. Journal of Management Accounting Research, 21(1), 99-124.
Kallunki, J. P., Laitinen, E. K., & Silvola, H. (2011). Impact of enterprise resource planning systems on management control systems and firm performance. International Journal of Accounting Information Systems, 12(1), 20-39.
Kuczmarski, T.D. (1996). Fostering an Innovation Mindset. Journal of Consumer Marketing, 13(6), 7-13.
Kukanja, M., & Planinc, T. (2013). The response of the restaurant industry to the financial cri-sis. Ekonomska misao i praksa, (1), 39-56.
Lee, V. H., Foo, A. T. L., Leong, L. Y., & Ooi, K. B. (2016). Can competitive advantage be achieved through knowledge management? A case study on SMEs. Expert Systems with Applications, 65, 136-151.
Magyari-Beck, I. (1986, September). The main paradigms in social sciences. In Cheiron Europe. V. Inter-national Conference. Varna.
Matolcsy, Z. P., & Wyatt, A. (2008). The association between technological conditions and the market value of equity. The Accounting Review, 83(2), 479-518.
Meutia, M. (2017). Proactive Attitude and Organizational Performance. International Journal of Eco-nomic Perspectives, 11(1).
Oldham, G. R., & Cummings, A. (1996). Employee creativity: Personal and contextual factors at work. Academy of management journal, 39(3), 607-634.
Pearce II, J. A., & Michael, S. C. (1997). Marketing strategies that make entrepreneurial firms recession-resistant. Journal of Business Venturing, 12(4), 301-314.
Porter, M. E. (1980). Competitive Strategy: Techniques for Analyzing Industries and Competitors. New York: Free Press.
Radtke, R. R., & Widener, S. K. (2016). The Complex World of Control: Integration of Ethics and Uses of Control. In Performance Measurement and Management Control: Contemporary Issues (pp. 17-38). Emerald Group Publishing Limited.
Roberts, E. B. (2007). Managing invention and innovation. Research-Technology Management, 50(1), 35-54.
Saunders, M. N., Gray, D. E., & Goregaokar, H. (2014). SME innovation and learning: the role of net-works and crisis events. European Journal of Training and Development, 38(1/2), 136-149.
Schumpeter, J. (1934). The theory of economic development Harvard University Press. Cambridge, MA.
Simons, R. (1990). The role of management control systems in creating competitive advantage: new per-spectives. Accounting, Organizations and Society, 15(1-2), 127-143.
Simons, R. (1991). Strategic orientation and top management attention to control systems. Strategic management journal, 12(1), 49-62.
Simons, R. (1995). Levers of control: How managers use innovative control systems to drive strategic re-newal. Boston: Harvard Business School Press.
Stam, W., & Elfring, T. (2008). Entrepreneurial orientation and new venture performance: The moderat-ing role of intra-and extraindustry social capital. Academy of management journal, 51(1), 97-111.
Sudaryanto, Ragimun dan Wijayanti, Rahma Rina. (2016). SME’s Strategy forward Free Trade Market.//www.kemenkeu.go.id/sites/default/files/strategi%20pemberdayaa 20UMKM
Tidd, J., & Bessant, J. (2009), Managing Innovation: Integrating Technological, Market And Organiza-tional Change. 4th ed., John Wiley & Sons Ltd, West Sussex.
Valipour, H., Birjandi, H., & Honarbakhsh, S. (2012). The effects of cost leadership strategy and product differentiation strategy on the performance of firms. Journal of Asian Business Strategy, 2(1), 14.
Farr, J. L., & West, M. A. (Eds.). (1990). Innovation and creativity at work: Psychological and organiza-tional strategies. Wiley.
Wouters, M., & Wilderom, C. (2008). Developing performance-measurement systems as enabling formal-ization: A longitudinal field study of a logistics department. Accounting, Organizations and Socie-ty, 33(4-5), 488-516.
Young, J.G. (1985). What is creativity? Journal of Creative Behavior, 19(2), 77-85.