Formatting Strategy and Management Control System : Evidence from Indonesia
Tubagus Ismail

Abstract
This study is to examine the relationship between strategy with the used of Management Control System (MCS). This study is based on Structural Equation Modeling (SEM) as its multivariate analyses instrument. AMOS Software 16 program is used as an additional instrument to resolve the problem in SEM modeling. Sample in this study is upper middle manager of manufacturing company. The findings of this study posit that there is positive relationship between intended strategy and interactive control system. There is positive relationship between intended strategy and diagnostic control system. There is positive relationship between emergent strategy and. Emergent strategy and diagnostic control system shows that there is no impact. These findings consistent with contingence theory. MCS is influenced by a context in which MCS operate and it needs to be adjusted with the organization’s needs and condition.

Full Text: PDF