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The Contingent Fit between Management Control System and Capabilities on Sustainability Performance

Iin Rosini


Juniati Gunawan


Dani Rahman Hakim

Iin Rosini 1 ,

Juniati Gunawan 2
Dani Rahman Hakim 1 
  1. Pamulang University, South Tangerang, Indonesia. 1

  2. Trisakti University, Jakarta, Indonesia. 2

Pages: 375-386

DOI: 10.18488/journal.62.2020.76.375.386

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Article History:

Received: 12 June, 2020
Revised: 17 July, 2020
Accepted: 21 August, 2020
Published: 23 September, 2020


This study aims to analyze the contingent fit between the management control system (MCS) with capabilities to improve the company's sustainability performance. The final sample was 185 environmental managers, human resources, marketing, operational, and corporate social responsibility (CSR) managers from 45 listed companies on the Indonesia Stock Exchange that published the annual report. Primary research data were taken by questionnaire. The data analysis method uses structural equation models with the help of the Smart PLS application. The results of this study indicate that 1) MCS has a direct effect on sustainability performance. 2) MCS affects capability. 3) Capability influences sustainability performance, and 4) contingent fit between MCS and capability has a proven impact on sustainability performance. Based on these results, future studies are expected to focus not only on the influence of MCS and capabilities on sustainability performance but also on the contingent fit between MCS and these capabilities. Thus, companies need to use MCS that has a contingent fit with their capabilities to improve sustainability performance
Contribution/ Originality
This study uses a new estimation methodology in the form of a management control system package with proven capabilities to improve sustainability performance. The contingent fit resulting from this study can help companies determine the right strategy in improving their sustainability performance.


Capability, Contingent fit, Management, Managerial accounting , Control system , Sustainability performance, Strategy.


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This study received no specific financial support.

Competing Interests:

The authors declare that they have no competing interests.


All authors contributed equally to the conception and design of the study.

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