Abstract:

Companies must continue to adapt to ensure the sustainability of their business by meeting current market needs and at the same time anticipating future market needs. Ambidexterity or the company's ability to carry out exploitation and exploitation activities simultaneously is a must. Limited resources make it difficult for companies to carry out these two activities simultaneously. Management Control System (MCS) has an important role in helping a company achieve its goals. MCS focuses on how to encourage, empower, or even force employees to act in accordance with the interests of the company. MCS includes all the tools or systems that managers use to ensure the behavior and decisions of their employees are in line with company goals and strategies. This paper attempts to conduct a literature review to examine previous research regarding the relationship between MCS and ambidexterity. The research was conducted using the Scopus database with the keywords ambidexterity or ambidextrous and control. The research obtained 83 articles in the period 2006 – 2023. Research has found that there is a relationship between the use of MCS and ambidexterity, with the commonly used MCS referring to the lever of control. There is also previous research that uses the MCS package. There are still opportunities to conduct research with other MCS that focus on employee behavior. This is important because it is the employees in the company who will determine whether the company's goals are achieved.

Keywords:

Ambidexterity, exploitation, exploration, management control system.

How to Cite:

Bayu Prayudo, Tubagus Ismail, Imam Abu Hanifah and Munawar Muchlish. Management Control System and Ambidexterity: A Systematic Literature Approach. [ref]: vol.21.2023. available at: https://refpress.org/ref-vol21-a304/