Levers of Control, Organizational Life Cycle, dan Strategi: Sebuah Pendekatan Kualitatif

Penulis

  • Lidya Ratnasari Tejosaputra Program Studi Akuntansi Diploma III Universitas Katolik Widya Mandala Surabaya

DOI:

https://doi.org/10.51211/joia.v6i2.1513

Kata Kunci:

levers of control, organizational life cycle, and strategy

Abstrak

This research aims to analyze the relationship of Levers of Control/LoC, Organizational Life Cycle/OLC, and strategies; and make a modeling of the relationship between LoC, OLC, and strategies in C&C LS. Data collection methods use semi-structured interviews, participant observation, and documentation. Through this research, it’s expected to develop a control system literature by making a modeling of the relationship between LoC, OLC, and strategy. The result of this research indicates that in implementing intended and emergent strategy, C&C LS needs different LoC aplications at each stage of its life cycle. When in the maturity stage, C&C LS uses LoC of interactive control system dan diagnostic control system. However, because there are no beliefs systems that are used to define and communicate the basic values/goals/direction of the strategy, leading the C&C LS to decline in the life cycle stage. Therefore, at the decline stage, C&C LS adds the LoC of belief system so that it can restore the life cycle stage through the revival stage. Entering the revival stage, C&C LS decided to complete the control system by adding LoC of boundary system. This is done because the power of the LoC to implement the strategy is not lie in how individual levers are used, but how the levers are integrated and complement when used together.

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2021-11-09

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