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818
Journal Of Economics, Technology, and Business (JETBIS)
Volume 3, Number 4 April 2024
p-ISSN 2964-903X; e-ISSN 2962-9330
ADAPTING TO THE NEW NORMAL: ASSESSING LEVERS OF CONTROL
IMPLEMENTATION IN INDONESIAN ORGANIZATIONS POST-COVID
Latifah Atela Anwar
Universitas Indonesia
Email: [email protected]
KEYWORDS:
Levers of Control,
Management Control
Systems, Indonesia,
Systematic Literature
Review, Post-COVID-19
Adaptation.
ABSTRACT
This systematic literature review investigates the application of the
Four Levers of Control (4LOC) framework in Indonesian
organizations post-COVID-19. The research method involved a
systematic search of electronic databases and analysis of relevant
literature. Major findings indicate that effective implementation of the
4LOC framework contributes to organizational resilience,
performance improvement, and competitive advantage across various
sectors. Cultural factors, leadership styles, and strategic alignment
emerge as critical determinants of success. The study underscores the
versatility and effectiveness of the 4LOC framework in navigating
challenges posed by dynamic environments. Conclusions highlight
the importance of adaptive strategies, cultural sensitivity, and
integrated control systems in driving sustainable growth and
organizational success in Indonesia. Results indicate that LoC
implementation has positively impacted organizational performance
across sectors such as hospitality, start-ups, state-owned enterprises,
government organizations, manufacturing, and the service industry.
Notably, effective utilization of belief systems, boundary systems,
diagnostic control systems, and interactive control systems has been
instrumental in fostering innovation, resilience, and strategic
alignment. These findings underscore the importance of robust
management control systems in achieving organizational objectives
and navigating uncertainties. The review concludes by recommending
further research to explore longitudinal effects, contextual influences,
and the role of emerging technologies in enhancing LoC
implementation.
INTRODUCTION
In the realm of management studies, Robert Simons introduced a seminal framework
aimed at unravelling the intricate relationship between management control systems (MCS)
and business strategy (Curtis et al., 2017). Stemming from empirical studies conducted in North
America during the late 1980s and early 1990s (Simons, 2019). Simons formulated what is
now acknowledged as a "practice-informed" framework. Simons' framework, which has
garnered significant attention in both academic and practical spheres, has been frequently cited
in the literature over the years, accumulating almost 29,400 citations (Google Scholar, 2024).
This reflects its widespread applicability in understanding the intricacies of organizational
control.
Simons' Levers of Control (LOC) framework, proposed by Simons in 1995, delineates
four essential control systems within organizations, encompassing both positive and negative
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control mechanisms. These levers are crucial for managing the inherent tensions between
various organizational aspects, such as freedom and constraint, empowerment and
accountability, and top-down direction versus bottom-up creativity (Martyn et al., 2016).
The first lever, belief systems, embodies the core values, purpose, and direction of the
organization. It serves to inspire and motivate employees while providing a foundational
framework for decision-making (Martyn et al., 2016). Belief systems are communicated
formally by senior management through mission statements, vision statements, and statements
of values (Asiaei et al., 2023).
In contrast, boundary systems act as constraints, delineating the acceptable domain of
activity for organizational participants and communicating the risks to be avoided (Martyn et
al., 2016). These systems set explicit limits and rules that guide employee behavior and ensure
compliance with organizational standards (Widener, 2007).
The third lever, diagnostic control systems, serves as a feedback mechanism to monitor
organizational outcomes and correct deviations from pre-set performance standards (Asiaei et
al., 2023).These systems focus on critical performance variables and provide managers with
the information necessary to assess organizational performance and make informed decisions
(Widener, 2007).
Lastly, interactive control systems facilitate ongoing dialogue and involvement between
top management and lower-level managers, enabling the organization to adapt and respond to
strategic uncertainties (Martyn et al., 2016). These systems promote communication, learning,
and the exchange of information, fostering a culture of innovation and adaptability (Widener,
2007).
The Levers of Control (LoC) framework has attracted considerable attention and
application in contemporary organizational research. Scholars such as (Mura et al., 2021),
Pešalj et al. (2018) , (Bedford, 2015), (Frow et al., 2010), (Widener, 2007), (Henri, 2006), and
(Naranjo‐Gil & Hartmann, 2006) have extensively explored the practical implementation of
LoC and its impact on organizational outcomes. For instance, (Bedford, 2015) identified a
positive association between belief systems and workplace flexibility, while (Henri, 2006)
examined the role of interactive control systems in fostering innovation. Furthermore, recent
studies by (Phan et al., 2023), (Salemans & Budding, 2024), (Mura et al., 2021), Simons &
Dávila( 2021), and (Müller-Stewens et al., 2020) have reinforced the relevance of the LoC
framework in contemporary organizational contexts.
(Martyn et al., 2016) underscored the adaptability of the LoC framework in addressing
modern challenges such as corporate social responsibility (CSR), environmental accounting,
and economic crises. (Salemans & Budding, 2024) investigated the role of management
accounting and control systems in supporting public value creation, highlighting the
importance of belief and interactive control systems in strategy implementation.
Moreover, studies by (Phan et al., 2023) and (Müller-Stewens et al., 2020) delved into
the mediating effects of organizational capabilities on the relationship between control systems
and performance outcomes. (Phan et al., 2023) found that belief and interactive control systems
positively influence organizational resilience and workplace flexibility, which subsequently
enhance organizational performance. (Müller-Stewens et al., 2020) demonstrated that
diagnostic and interactive control uses indirectly affect innovativeness through their influence
on coordination routines, particularly in contexts of technological turbulence.
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In summary, the extensive body of literature examining the application of the LoC
framework underscores its versatility and effectiveness in addressing diverse organizational
challenges. Through empirical investigations, scholars have elucidated the intricate
relationships between control systems, organizational capabilities, and performance outcomes,
contributing valuable insights to both theory and practice in management and organizational
studies.
While numerous studies have explored the practical application of the LoC framework
and its implications for organizational outcome, there remains a notable gap in the literature
concerning its specific application in the context of Indonesian organizations post-COVID-19.
The escalation of external disruptions, including financial crises, social upheavals, natural
disasters, and most notably, the COVID-19 pandemic, has significantly impacted organizations
worldwide (Bedford et al., 2022); (DesJardine et al., 2019); (Goodell, 2020); (Williams et al.,
2017). These crises have led to unprecedented economic and social consequences, with the
COVID-19 pandemic alone causing a substantial decline in global output by 4.3% in 2020
(United Nations, 2021). In Indonesia, the effects of the pandemic have been particularly
profound, with the economy grappling with widespread business closures, supply chain
disruptions, and significant shifts in consumer behavior (Tjiptono et al., 2022). Against this
backdrop, there arises a crucial need to investigate how organizations in Indonesia have adapted
their management control systems, particularly the levers of control framework, to navigate the
challenges posed by the post-COVID landscape. This literature review aims to explore the
recent developments and practices in the implementation of levers of control in Indonesian
organizations since 2020, shedding light on the strategies employed to mitigate risks, ensure
resilience, and drive performance in the face of unprecedented uncertainty and change.
RESEARCH METHODS
This study employs a systematic literature review (SLR) methodology to
comprehensively examine the literature on levers of control (LoC) in Indonesia over the past
five years. The SLR methodology, as outlined by (Varsha et al., 2024) and (Xiao & Watson,
2019) is chosen for its structured approach to synthesizing existing research, facilitating
rigorous analysis, and identifying gaps in the. The SLR process comprises three major phases:
planning, execution, and reporting. Each phase involves specific steps to ensure
methodological rigor and transparency.
Planning Phase
In the planning phase, the objectives of the literature review were clearly outlined to
provide a roadmap for the research process. The primary aim was to investigate the current
state of research on levers of control in the Indonesian context, focusing on recent 5 years
developments and trends. Research questions were formulated to address specific aspects of
levers of control implementation, effectiveness, and impact within Indonesian organizations.
Execution Phase
The execution phase involves a detailed search of the literature using electronic databases
such as Scopus, Web of Science (WoS), EBSCO, ProQuest, and Google Scholar, with a
specific focus on Indonesian-focused journals and publications. Keywords derived from the
research questions, such as "levers of control," "management control systems," and
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"Indonesia," are used to identify relevant literature. The search strategy includes backward and
forward searches to ensure the comprehensiveness of the review.
Figure 1
Execution Phase Process
Reporting Phase
In the reporting phase of the systematic literature review (SLR) on levers of control in
Indonesia, the findings from the collected literature are organized and analyzed to address the
research objectives and questions outlined earlier. This involves extracting relevant data such
as author names, publication years, research methods, key findings, and theoretical frameworks
used in each study. Then, the data is analyzed systematically to identify common themes,
patterns, and trends related to levers of control in Indonesian organizations. The synthesized
findings are interpreted to draw conclusions about how levers of control are implemented, their
effectiveness, and their impact. Overall, this phase aims to provide a comprehensive overview
of the research landscape on levers of control in Indonesia and contribute valuable insights to
both academia and managerial practice.
RESULTS AND DISCUSSION
Based on an extensive review of literature spanning the period from 2020 to 2024,
focusing on the implementation of Levers of Control (LoC) in various industries across
Indonesia post-COVID-19, several noteworthy findings and discussions emerge.
Hospitality Industry
In the hospitality industry, particularly hotels and restaurants, faced unprecedented
challenges during the COVID-19 pandemic. In the hospitality industry, research by (Warouw
et al., 2022) sheds light on the successful application of LoC at Hotel Sintesa Peninsula
Manado, demonstrating its role in enhancing company performance. Through methods such as
interviews and observation, the study reveals that the implementation of LoC aligns with the
Four Levers of Control model, contributing positively to the overall performance of the hotel.
Study by (Kurniawan & Andono, 2022), reveals the significant contribution of all four
levers of control in supporting strategy implementation and navigating the challenges posed by
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the pandemic. Particularly, these control mechanisms strengthen employee commitment and
govern behaviors effectively. However, the study highlights the importance of well-
documented rules for improved control and competitiveness. While the findings are not
generalizable due to the qualitative nature of the research, they present avenues for further
exploration in different contexts. Overall, the study underscores the crucial role of MCS in
sustaining competitiveness amid turbulent environments.
The study conducted by Surja & Hermawan (2023), highlighted the effective application
of the four levers of control, including belief systems, diagnostic control systems, and
interactive control systems. For instance, monthly sales measurements during the pandemic
served as a diagnostic control system, allowing the company to monitor performance closely.
Furthermore, (Adiputra et al., 2020) surveying senior managers from 227 star hotels in Bali
found a negative relationship between strategy misalignment with MCS and both financial and
non-financial performance. This suggests that when business strategies are not aligned with
MCS, indicators such as revenue, profitability, customer satisfaction, and service quality suffer.
The findings emphasize the importance of aligning strategies with MCS to enhance overall
performance in the hospitality sector, offering valuable insights for industry managers to
optimize their organizational design and management practices
Start-up Companies
The studies conducted on state-owned enterprises (BUMN) regarding the
implementation of the Four Levers of Control (4LOC) reveal several key findings. For instance,
in Semen Indonesia Group (SIG), there is an effective implementation of all four levers of
control, including belief system, boundary system, diagnostic control system, and interactive
control system (Adiputra et al., 2020). Similarly, PT Jasa Marga (Persero) Tbk demonstrates
effective implementation of these levers, with clear communication of vision, mission, and core
values, along with strategic boundaries and interactive monitoring of specific KPIs (Manggu,
2018).
Additionally, research on PT Pos Indonesia (Persero) KCU Manado 95000 suggests that
while the management control system based on the 4LOC is fairly well-implemented, further
enhancement is needed to optimize employee performance, with an emphasis on maintaining
and improving productivity in operational areas (Ponto, 2023). Likewise, PT Taspen (Persero)
Manado Branch Office shows effective implementation of the 4LOC model, ensuring control
while fostering innovation and creativity among employees (Siwu et al., 2021).
Furthermore, findings from PT Pelabuhan Indonesia (Persero) Regional 4 Bitung indicate
that the application of the four levers of control contributes to improved performance,
particularly in the finance division, effectively addressing changes following a merger and
ensuring performance management (Baramuli et al., 2023). Finally, in PT Pelabuhan Indonesia
(Persero) or Pelindo, AKHLAK core values within the 4LOC framework negatively correlate
with accounting fraud tendencies, with the levers of control framework moderating this
negative impact (Yanri, 2024).
Government Oganizations
The research conducted in government organizations highlights the importance of
effective management control systems (MCS) in addressing various challenges and improving
organizational performance. In the Central Jakarta DJP Regional Office, the study aimed to
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enhance supply chain management (SCM) by employing the Four Levers of Control model.
The implementation of boundary systems and interactive control systems, along with
diagnostic control systems, played a significant role in managing SCM issues and enhancing
performance (Bandiyono & Augustine, 2019).
Similarly, in Institution X, an Indonesian anti-corruption agency, the study emphasized
the importance of the MCS, particularly in mitigating dysfunctional behavior. While budget
users perceived the MCS as effective, management expressed concerns about its ability to
address dysfunctional behavior adequately. Additionally, recurring year-end spending spikes
(YESS) and blurred strategic boundaries within Institution X highlighted the need to enhance
the MCS's effectiveness (Amelia & Hartanti, 2023).
Another study focused on implementing an upstream/downstream control system in
research units to overcome delays and improve budget realization. The study found that this
control system, incorporating elements of the Four Levers of Control, effectively improved
budget realization performance and organizational performance (Amelia & Hartanti, 2023).
Additionally, research on management control system implementation in Pusdiklat Bea and
Cukai emphasized the importance of ensuring organizational control while fostering employee
innovation. This study highlighted the effectiveness of employing the Four Levers of Control
model in government organizations (Adhitama & Aulia, 2017). Overall, these findings
underscore the significance of robust management control systems in enhancing organizational
effectiveness and achieving strategic objectives in government organizations in Indonesia.
Manufacturing sector
In the manufacturing sector, organizations faced disruptions in supply chains and shifts
in consumer demand due to the pandemic. The research conducted in manufacturing
organizations sheds light on the application of management control systems (MCS) and the
Four Levers of Control (LOC) theory to enhance organizational performance. Dwi Ratmono's
study focused on examining the role of LOC in managing strategic uncertainty and enhancing
organizational innovation and performance. The findings revealed a positive effect of LOC on
organizational innovation and performance, emphasizing the importance of a balanced use of
mechanistic and organic MCS (Ratmono, 2020). Similarly, (Hasyim et al., 2021) investigated
the implementation of the Four Levers of Control at PT. Indorama Synthetics Tbk to improve
employee performance. The study highlighted the significance of belief systems, boundary
systems, diagnostic control systems, and interactive control systems in managing
organizational control effectively.
Another study by (Hariyanto, 2018) focused on addressing cultural differences in UD.
HM, a business entity with diverse cultural backgrounds among its workforce. The research
proposed recommendations for improving management control systems through the
application of levers of control to minimize conflicts arising from cultural differences within
the organization.
Service Industry
The research conducted in the service industry delves into various aspects of
implementing management control systems (MCS) and leveraging the Four Levers of Control
model to enhance organizational performance and address specific challenges within the sector.
(Sianturi, 2018) aimed to implement management control systems in accounting scholar
study programs using the Four Levers of Control model. Their quantitative research focused
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on active students of accounting scholar programs at FEB UKI in the 2017/2018 academic
year, employing a questionnaire-based data collection method through simple random
sampling.
(Jessica & Alimbudiono, 2019) conducted research on a car rental company family-
business, PT. G, aiming to increase employee performance and ensure the sustainability of the
company. Their qualitative research utilized interviews, observations, and data analysis to
provide recommendations for improving control systems in line with Simons' Levers of Control
framework.
(Wijaya & Efferin, 2019), examined the implementation of management control systems
at CV. BMT, a fast ship expedition business, focusing on evaluating and recommending
improvements through the Levers of Control perspective. Their research employed interview,
observation, and document analysis methods to address issues such as lack of supervision and
employee understanding of the company's vision and mission.
(Fellita, 2018) investigated how the Levers of Control framework developed by (Tessier
& Otley, 2012) could enhance employee performance at PT Kalisari Citra Jaya, a transportation
company. Through qualitative descriptive research, the study aimed to provide
recommendations for improving management control systems to boost employee motivation
and performance.
CONCLUSION
In conclusion, this comprehensive review of literature on the implementation of levers
of control (LoC) in various industries across Indonesia post-COVID-19 provides valuable
insights into the strategies employed by organizations to navigate unprecedented challenges
and enhance performance. The findings reveal the effectiveness of the Four Levers of Control
model in addressing diverse organizational contexts, including the hospitality sector, start-up
companies, state-owned enterprises, government organizations, manufacturing, and the service
industry.
In the hospitality industry, the successful application of LoC at Hotel Sintesa Peninsula
Manado underscores its role in enhancing company performance. Similarly, research on start-
up companies like Bukalapak emphasizes the importance of LoC in fostering creativity and
innovation. In state-owned enterprises and government organizations, effective
implementation of the Four Levers of Control contributes to improved performance and
resilience, addressing challenges such as budget management and dysfunctional behavior.
Furthermore, in the manufacturing sector, the balanced use of LoC enhances organizational
innovation and performance, while in the service industry, LoC implementation supports
employee performance and sustainability.
The implications of these findings extend to organizational leaders and policymakers,
highlighting the importance of robust management control systems in achieving strategic
objectives and navigating uncertainties. Organizations can leverage the insights from this
review to optimize their control mechanisms, aligning them with their strategic goals and
organizational culture. Additionally, policymakers can use these findings to inform regulatory
frameworks and support organizations in building resilience and adaptability.
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For further research, it is recommended to explore the longitudinal effects of LoC
implementation on organizational performance and sustainability, considering the evolving
nature of external disruptions and organizational responses. Additionally, comparative studies
across different industries and regions can provide deeper insights into the contextual factors
influencing LoC effectiveness. Moreover, investigating the role of emerging technologies, such
as artificial intelligence and blockchain, in enhancing LoC implementation can offer innovative
solutions to contemporary management challenges.
Overall, this literature review contributes to advancing knowledge in the field of
management and organizational studies by elucidating the multifaceted dynamics of LoC
implementation in diverse organizational contexts. By continuing to explore and refine LoC
frameworks and practices, organizations can enhance their adaptive capacity and strategic
resilience in an increasingly complex and uncertain business environment.
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