Open Access
Issue
SHS Web Conf.
Volume 201, 2024
1st International Conference on Digital Technologies and Sustainability Accounting (ICDSA 2024)
Article Number 01009
Number of page(s) 10
Section Sustainable Accounting and Finance Policy
DOI https://doi.org/10.1051/shsconf/202420101009
Published online 08 November 2024
  1. A. Rahmansyah, A. Sulaksono, A. Wahidin, and A. Setiawan, Anisotropic Neutron stars with hyperons: implication of the recent nuclear matter data and observations of neutron stars. The European Physical Journal C. 80, (8), 769 (2020) [CrossRef] [Google Scholar]
  2. Bass, B. M, Leadership: good, better, best. Organizational dynamics. 13, (3), 26–40 (1985) [CrossRef] [Google Scholar]
  3. Muthia, R., and Dewi, S., Pengaruh budaya organisasi, sistem pengendalian manajemen dan sistem pengendalian intern terhadap kinerja organisasi (studi pada perusahaan telekomunikasi area bogor) (2017) [Google Scholar]
  4. Simons, R., Strategic orientation and top management attention to control systems. Strategic Management Journal. 12, (1), 49–62 (1991). https://Doi.Org/10.1002/Smj.4250120105 [CrossRef] [Google Scholar]
  5. Simons, R., Control in an age of empowerment. Harvard Business Review. 73, (2), 8088 (1995) [Google Scholar]
  6. Bart, C. K., Bontis, N., and Taggar, S., A model of the impact of mission statements on firm performance. Management Decision. 39, (1), 19–35 (2001) [CrossRef] [Google Scholar]
  7. Sidhu, K. S., Health benefits and potential risks related to consumption of fish or fish oil. Regulatory Toxicology and Pharmacology. 38, (3), 336–344 (2003) [CrossRef] [Google Scholar]
  8. Jordan, E. J., Kim, H. R., Arcila, M. E., Barron, D., Chakravarty, D., Gao, J., Chang, M. T., Ni, A., Kundra, R., and Jonsson, P., Prospective comprehensive molecular characterization of lung adenocarcinomas for efficient patient matching to approved and emerging therapies. Cancer Discovery. 7, (6), 596–609 (2017) [CrossRef] [Google Scholar]
  9. Chairunisa, M., Belief system, sistem pengendalian diagnostik, sistem pengendalian interaktif, inovasi, kinerja organisasi (studi pada perusahaan manufaktur di jawa barat). Profita: Komunikasi Ilmiah dan Perpajakan. 12, (2), 342–360 (2019) [CrossRef] [Google Scholar]
  10. Henri, J.-F., Management control systems and strategy: a resource-based perspective. Accounting, Organizations and Society. 31, (6), 529–558 (2006) [CrossRef] [Google Scholar]
  11. Savalena, M. S., Analisis pengaruh penerapan sistem pengendalian manajemen dengan model four levers of control di terhadap kinerja organisasi di pt. multimas nabati asahan (mna) (2020) [Google Scholar]
  12. Permatasari, M. D., and Saputra, M. M., Analisis faktor-faktor yang mempengaruhi audit delay. Jurnal Akuntansi Bisnis Pelita Bangsa. 6, (01), 19–33 (2021) [CrossRef] [Google Scholar]
  13. Sutoyo, S., Hubungan antara intensitas kompetisi pasar dan sistem kontrol interaktif pada kinerja organisasi. Buletin Ekonomi. 16, (2), 137–146 (2018) [Google Scholar]
  14. Marginson, D., Mcaulay, L., Roush, M., and Van Zijl, T., Examining a positive psychological role for performance measures. Management Accounting Research. 25, (1), 63–75 (2014) [CrossRef] [Google Scholar]
  15. Simons, R., Levers of control: how managers use innovative control systems to drive strategic renewal. Harvard Business Press (1994) [Google Scholar]
  16. Van De Ven, A. H., Central problems in the management of innovation. Management Science. 32, (5), 590–607 (1986) [CrossRef] [Google Scholar]
  17. Simons, D. J., Franconeri, S. L., And Reimer, R. L., Change blindness in the absence of a visual disruption. Perception. 29, (10), 1143–1154 (2000) [CrossRef] [Google Scholar]
  18. Tuomela, T.-S., The interplay of different levers of control: a case study of introducing a new performance measurement system. Management Accounting Research. 16, (3), 293–320 (2005) [CrossRef] [Google Scholar]
  19. Memon, M. A., Ting, H., Cheah, J.-H., Thurasamy, R., Chuah, F., and Cham, T. H., Journal Of Applied Structural Equation Modeling (2020). [Google Scholar]
  20. Tehseen, S., Ramayah, T., And Sajilan, S., Testing and controlling for common method variance: a review of available methods. Journal of Management Sciences. 4, (2), 142168 (2017). https://Doi.Org/10.20547/Jms.2014.1704202 [CrossRef] [Google Scholar]
  21. Podsakoff, P. M., Mackenzie, S. B., Lee, J.-Y., and Podsakoff, N. P., Common method biases in behavioral research: a critical review of the literature and recommended remedies. Journal of Applied Psychology. 88, (5), 879 (2003). https://Doi.Org/10.1037/0021-9010.88.5.879 [CrossRef] [Google Scholar]
  22. Hair, J. F., Risher, J. J., Sarstedt, M., and Ringle, C. M., When to use and how to report the results of pls-sem. European Business Review. 31, (1), 2–24 (2019). https://Doi.Org/10.1108/Ebr-11-2018-0203 [CrossRef] [Google Scholar]
  23. Fornell, C., And Larcker, D. F., Structural equation models with unobservable variables and measurement error: algebra and statistics, (Sage Publications, Los Angeles, 1981) [Google Scholar]
  24. Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., Ray, S., An Introduction to structural equation modeling: Partial least squares structural equation modeling (pls-sem) using r: a workbook. 1–29 (2021). https://Doi.Org/10.1007/978-3-030-80519-7 [Google Scholar]
  25. Hair Jr, J. F., Sarstedt, M., Hopkins, L., and Kuppelwieser, V. G., Partial least squares structural equation modeling (pls-sem): An emerging tool in business research. European Business Review. 26, (2), 106–121 (2014). https://Doi.Org/10.1108/Ebr-10-2013-0128 [CrossRef] [Google Scholar]
  26. Sofyani, H., Abu Hasan, H., and Saleh, Z., Does internal control contribute to quality management in higher education institutions? indonesia’s adoption experience of the coso integrated framework. The Tqm Journal. 35, (8), 2162–2180 (2023). https://Doi.Org/10.1108/Tqm-06-2022-0201 [CrossRef] [Google Scholar]
  27. Yani, I., and Nazaruddin, I., Impact of interactive control in improving academics’ performance: mediating role of fairness. Jurnal Akuntansi. 28, (1), 80–99 (2024). https://Doi.Org/10.24912/Ja.V28i1.1769 [CrossRef] [Google Scholar]
  28. Pratadina, A., Sari, R. N., And Al Azhar, L., Pengaruh sistem pengendalian manajemen terhadap kreatifitas manajer dengan motivasi sebagai variabel intervening. Jurnal Ekonomi Kiat. 26, (2), 29–44 (2015) [Google Scholar]
  29. Siregar, T., The effect of belief system implementation and interactive control system on economic performance with environmental performance as moderator. International Journal of Contemporary Accounting. 2, (2) (2020). https://Doi.Org/10.25105/Ijca.V2i2.7367 [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.