The Influence of the Role of Levers of Control on Various Company Jenisa in the Era of the Industrial Revolution 4.0

Linda Nurlela

Abstract


Apart from providing many benefits, the Industrial Revolution 4.0 has also provided its own challenges for various types of corporate industries. One of the challenges faced by industry players is related to management. Simons' LOC framework has received significant attention from researchers, and there is a large body of literature based on various aspects of LOC that use the LOC as a theoretical framework of reference in the management accounting research arena. The purpose of this research is to find out how LOC is implemented in various corporate sectors, as well as the impact of LOC implementation on MCS in the Industrial Revolution 4.0 Era. All of these questions will be answered through this article, using a quantitative approach through the systematic literature review method, so that it is expected to provide a broader and more comprehensive picture of Lever of Control (LOC). The results of the analysis found that LOC has been applied in various types of corporate industries, be it manufacturing, trade or service industries, and can even be used in innovation projects and start-up companies, while still considering using all four LOC levers simultaneously. This research has limitations, including the articles that are used as references that do not specifically reveal whether LOC can be applied to various industries with different levels of progress in countries


Keywords


Levers of Control Manajemen Control Systems Revolusi Industri 4.0

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References


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DOI: https://doi.org/10.17509/msb.v4i2.59854

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