A BIBLIOGRAPHIC STUDY FOR MANAGEMENT CONTROL SYSTEMS ON JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH

: This study aims to trace the track record of management control system research found in reputable international journals (Journal of Management Accounting Research). Using bibliometric study, we documented research published during the 2021 period of 45 reputable articles. The way we select the researches are as follow. First, we classify the researches based on environment, social and governance. Second, we categorize the researches based on theory. We found that research in the field of management control systems is a very interesting issue to study. Several previous findings strengthen the trend of management accounting research, especially in the field of Management Control Systems (MCS) which is mostly associated with internal and external resources of the company. In addition, Management Accounting Research (MAR with the MCS theme makes an important contribution not only to the development of the complexity of the existing literature, but also becomes material for study by experts, stakeholders, and the government in formulating policies and strategies related to current and future corporate issues.


INTRODUCTION
The issue of Management Control Systems (MCS) has now been extensively studied by researchers in recent years. MCS studies not only highlight internal problems within companies but also examine various aspects of their external resources (Janke, Mahlendorf, and Weber 2014). One research area that has gained prominence in recent years is the implementation of MCS to optimize company performance continuously, leading to sustainable firm performance (Rehman et al. 2020).
The Journal of Management Accounting Research (JMAR) has published several articles on environmental, social, and governance (ESG) issues in recent years (Rehman et al. 2020;Anand, Balakrishnan, and Labro 2019;Luft and Shields 2003). These articles have explored topics such as the impact of ESG disclosures on investment decisions (Young-Ferris and Roberts 2021), the relationship between ESG performance and financial performance (Friede, Busch, and Bassen 2015), and the role of management accounting in ESG reporting and accountability (Lokuwaduge and Silva 2022). One article published in JMAR in 2020, titled "Accounting for Sustainability: The Role of Management Accounting in ESG Reporting," discusses the importance of integrating ESG considerations into management accounting systems (Anand, Balakrishnan, and Labro 2019). The authors argue that management accounting can play a critical role in helping companies identify and measure their environmental and social impacts, as well as in reporting on these impacts to stakeholders.
Another article published in JMAR in 2018, titled "ESG Disclosures and Investment Decisions: Evidence from the Mutual Fund Industry," examines the impact of ESG disclosures on mutual fund investment decisions (Arjaliès and Bansal 2018). The authors find that mutual funds with higher levels of ESG disclosures tend to attract more investment, suggesting that investors are placing greater value on ESG considerations. Moreover, JMAR has played an important role in advancing research on ESG issues and their implications for management accounting. The journal continues to publish high-quality research on this topic, and is likely to remain a leading source of information and insights for scholars and practitioners alike.
Sustainability Firm Performance, which is then abbreviated as SFP, is a new term for the author to explain the trend of implementing MCS in management accounting research that breathes dysfunctional behavior, budgeting performance, and various other corporate strategic issues. The limitations of studies that discuss MCS from the standpoint of organizational performance sustainability also contribute to the potential for increasing MCS research from the aspect of corporate sustainability (Beusch et al. 2022). The point of view of other studies highlighting MCS related to portfolio divestments from companies, this study reveals that companies with good MCS can generate high portfolio divestment values (Beusch et al. 2022;Luft and Shields 2003). This is evidenced by the presence of CFOs who have a good level of business education.
MCS has also been widely studied related to the implementation of strategy in companies. One of the studies that contributes significantly to this aspect is the determination of bonus schemes for management. Maske, Sohn, and Hirsch (2021) confirms that the bonuses received by employees and management are a reaction to their performance behavior towards the moral values of the company. In addition to developing research topics, MCS studies are also associated with various research method approaches such as experimental studies, surveys, case studies, to secondary data research (Agyemang and Broadbent 2015).
Furthermore, social theory is often used in explaining MCS studies. Existing research divides social theory that examines MCS into four major parts, such as the theory put forward by Habermas, Foucault, Giddens and Latour (Guffey and Harp 2017). Hence, the selection of this category was based on the study approach reviewed by MCS and the outcomes of the research (Birnberg and Shields 2020;Anand, Balakrishnan, and Labro 2019). The social theory that is widely cited in MCS research uses the Habermas and Foucault approach, these two approaches are characteristic of MCS research on various internal or external issues in companies.
Researchers have attempted to review the various existing literature related to MCS, but so far our review is very limited research that provides a systematic review using analysis of research topics (Beusch et al. 2022;Rodrigues et al. 2021;Rehman et al. 2021). According to the three major schemes (Environmental, Social, and Governance/ESG), streams of theory social, research approach, social theory used, and the interrelationships between research topics. To address this gap, we reviewed the MCS MAR Vol. 50-53 Year 2021. The search for information is limited to the purpose of this research to narrow down the study of MCS which has been very broad in recent years. For the setting purposes of our study, Management Accounting Research is a peer-reviewed academic journal that publishes high-quality research articles in the field of management accounting. The journal has a unique focus on environmental, social, and governance (ESG) issues, which are becoming increasingly important in the corporate world. The journal publishes articles that explore the intersection of ESG and management accounting, including topics such as sustainability reporting, social and environmental accounting, and the integration of ESG considerations into management decision-making. This focus on ESG makes the Journal of Management Accounting Research an important source of information and analysis for scholars, practitioners, and policymakers interested in the role of accounting in promoting sustainability and social responsibility.
Furthermore, we exclude AOS and ABACUS, in our study to give specific focus on the study of MCS on the ESG literature yet. To date, only literature from MAR more give some recommendation research for the ESG and its impact on the organisational outcomes. By narrowing our focus to only MCS and ESG literature, we can gain a more comprehensive understanding of the impact of ESG on organizational outcomes. This can provide valuable insights for companies looking to implement sustainable practices and assess the impact of these practices on their performance. Additionally, excluding AOS and ABACUS allows us to avoid duplicating research that has already been done and instead build on existing knowledge to make new contributions to the field. Ultimately, our study can help organizations make informed decisions about their sustainability strategies and contribute to the growing body of literature on the topic.
This study is organised as follows. Section 2, a literature review discussing the definitions and concepts and characteristics of MCS. Section 3, research methods that discuss an overview of MCS analysis from various perspectives. Section 4, the MCS discussion related to the relevance of research topics, social theory streams, research approaches, previous theories, and interrelationships between studies. Section 5, conclusions, suggestions and recommendations related to current and future research.

Concept and Definitions of Management Control Systems in Business Practices
Management Control Systems (MCS) have been defined by various experts. One of the definitions put forward by Anthony (1965) is "MCS as a mechanism when management can ensure that organizational goals can be achieved by making the company's resources more effective and efficient." Based on the existing definitions, researchers who examine MCS do not only focus on not only planning control accounting, but also related to monitoring activities, long-term performance, and integrated systems that function as artificial mechanisms between management, strategic, or company operational controls. On the other hand, the MCS perspective also includes mechanisms that influence organizational behavior (Rehman et al. 2021). Furthermore, MCS is a cooperative form in achieving organizational goals collectively between individuals and organizational units in a congruent manner to achieve a certain set of goals from the organization (Rodrigues et al. 2021;Rehman et al. 2021). The controls have been categorized in many ways. For example, formal and informal controls (Akroyd, Kober, and Li 2019) output and behavior controls (Rehman et al. 2021) market, bureaucratic and clan controls (Dierynck and Pelt 2021) administrative and social controls (Rodrigues et al. 2021) and outcomes, actions, and control personnel (Sutton and Brown 2021).
This classification is based on the extent of control described in subsequent studies. Formal control represents the use of effective mechanisms to produce the desired output by the firm. Formal control is also a diagnostic system that represents mechanistic-based control that functions to track, review, and support the achievement of organizational goals. Formal control is closely related to the use of organic interactive which is useful for producing an effective and efficient communication process and forming mutual adjustments from various organizational or company actors (Akroyd, Kober, and Li 2019;Rodrigues et al. 2021;Rehman et al. 2021).
Management control systems play a crucial role in driving corporate outcomes such as ESG (environmental, social, and governance) and CSR (corporate social responsibility). ESG and CSR have become increasingly important in today's business landscape (Friede, Busch, and Bassen 2015), with stakeholders, including customers, employees, investors, and governments, demanding greater accountability and transparency from companies. Effective management control systems can help companies integrate ESG and CSR considerations into their decision-making processes and operations. For instance, management control systems can enable companies to set ESG and CSR goals and monitor progress towards achieving them. They can also help companies identify areas for improvement and take corrective action to address any shortcomings.
Furthermore, management control systems can help companies align their ESG and CSR initiatives with their overall business strategy, ensuring that these efforts are not viewed as separate from their core business activities but rather as integral to their long-term success. This alignment can also help companies attract and retain customers and employees who value sustainability and social responsibility. On the other hand, a lack of effective management control systems can hinder companies' ability to achieve their ESG and CSR objectives. For example, companies that do not have adequate systems in place may struggle to measure their environmental impact, ensure fair labor practices, or prevent corruption and bribery. This can damage their reputation and lead to financial, legal, and regulatory risks. In conclusion, management control systems are critical for driving ESG and CSR outcomes, and companies that prioritize sustainability and social responsibility need to invest in these systems to achieve their objectives. Effective management control systems can help companies demonstrate their commitment to sustainability and social responsibility and enhance their long-term competitiveness and value creation.

The Nature of Management Control Systems
Management Control Systems (MCS) are often associated with corporate policies to support management and employee performance. Hence, in general, the MCS to develop into an integrated appraisal system for employee performance still under studied. Previous literature show that MCS can be associated with performance evaluation, reward and punishment, strategy effectiveness, and risk mitigation (Bedford, Malmi, and Sandelin 2016). The MC strategy literature is primarily focused on analyzing MC practices in mutually exclusive strategic settings (i.e. defender and prospector) with little empirical analysis of mixed or hybrid strategies where firms pursue multiple strategic objectives (i.e. analyzers).
Research examining analyzer-type strategies is limited to the choice and use of performance measures and the use of performance-based incentives (Bedford and Sandelin 2015). Rooney and Cuganesan (2015) argue that cooperative MCS can function as a diagnostic and interactive mechanism when adjusting to various unavoidable risks in organizations. This risk arises due to dynamic tensions which coherently show the contradictory nature of various interrelated elements. Theoretically and conceptually, this dynamic contradictory tension can be defined as an aggregate phenomenon that arises dynamically involving competition and usually P-ISSN: 1410 -9875 Suham Cahyono E-ISSN: 2656 -9124 complementarity between firm resources (Henri 2006;Rodrigues et al. 2021). For instance, some scholars have shown empirical evidence related to the paradox of risk tendencies and innovation that are jointly implemented to realize a safe mechanism gradually. Management control systems (MCS) play a vital role in organizational performance, as they are responsible for providing information and facilitating decision-making processes (Rodrigues et al. 2021). As such, MCS have been extensively researched in both academic and practical domains. However, there is still room for further research in the field of MCS. One important area of future research is the design and implementation of MCS in different organizational contexts (Henri 2006). MCS should be tailored to the specific needs and characteristics of an organization, including its size, structure, culture, and industry.
Another area of future research is the integration of emerging technologies into MCS. For example, artificial intelligence and machine learning can be used to automate data collection and analysis (Iandolo et al. 2021), which can improve the accuracy and speed of decisionmaking processes. Blockchain technology can also be used to enhance transparency and accountability in MCS. Future research should explore the potential benefits and challenges of integrating these technologies into MCS. Finally, future research could also focus on the role of MCS in sustainability and social responsibility. MCS can be used to monitor and measure the impact of organizational activities on the environment and society. Furthermore, the future research could explore how MCS can be designed to promote sustainable practices and ethical behavior, and how they can be used to communicate organizational values to stakeholders. In conclusion, while MCS have been extensively studied, there are still many avenues for future research in this field. The design and implementation of MCS, the integration of emerging technologies, and the role of MCS in sustainability and social responsibility are all important areas for further exploration.

METHOD
This study uses a bibliographic study with several stages to analyze research on the topic of MCS from the journal Management of Accounting Research (MAR) in 2021 vol. 50-53. A bibliographic study is a research approach that builds a meta data structure to review a study by categorizing it into several study studies according to the needs of the researcher (Iandolo et al. 2021). The stages consist of, In the first stage (Broadus 1987;Donthu et al. 2021), we classify MAR research topics according to MCS research on three big agendas, namely Environment, Social and Governance (ESG). Then, the researcher also analyzes the flow of social theory (Cahyono and Sawarjuwono 2022) which is widely used in MAR Vol. research. 50-53 by categorizing into Habermas, Faocault, Giddens, and Lattour scholars.
Researchers analyzing the flow of social theory in their research aim to understand and situate their work within the broader context of social thought. By categorizing the theories used in their research, they can better understand how their work fits within a particular theoretical framework and the implications it may have for future research. Categorizing social theory into specific scholars, such as Habermas, Foucault, Giddens, and Latour, can help researchers identify the particular theoretical concepts and approaches they are drawing from. This allows them to assess the strengths and weaknesses of these theories and apply them more effectively to their research questions. Additionally, analyzing the flow of social theory can help researchers identify trends and shifts in social thought over time. This can help them better understand the context in which their research is situated and the broader implications of their findings. The next stage is to review the MAR research approach into three sections, namely Archival, Experimental, and Surveys. In the second stage, we analyze previous theories in MAR research as well as the last stage of this bibliographical study, we analyze the interrelationships of the research topics and the characteristics of the MCS MAR research by reviewing the MCS research topics and their relationships with other study objects. Table 1 presents various studies obtained by the author from the Journal of Management Accounting Research. The backgrounds and reviews discussed in these studies contribute significantly to both theoretical and practical aspects. Generally, these studies explore how internal control mechanisms related to Management Control Systems (MCS) can influence various outcomes in companies. Additionally, the most prominent studies from this journal database are related to how budgets can be implemented based on centralized and participative schemes. Therefore, future research agendas regarding MCS can refer to various key findings in the Journal of Management Accounting Research (JMAR).

RESULTS
Based on Figure 1, it shows the current research trends which are the three big agendas (Environmental, Social, and Governance). This shows that the research that developed in MAR Vol. 50-53 of 2021, most of what is the focus of research is corporate governance issues of 58%, followed by social issues of 34% and environment of 8%. Based on these results, it can be concluded that the research trend of MAR Vol. 50-53 of 2021 places more emphasis on aspects of corporate governance and these results are in accordance with the focus of research in this volume which discusses many aspects of organizational performance from the perspective of its internal resources such as Sebastian's research which discusses portfolio divestment from VBM (Value-based Management) aspects (Gago-Rodríguez, Márquez-Illescas, and Núñez-Nickel 2021) and also performance based pay (Dierynck and Pelt 2021).

Figure 1. Classification of Research Topics on MCS MAR according to the three major current research agendas (ESG)
58% 8% 34% Social Environment Governance Management control systems (MCS) refer to the various tools and techniques used by organizations to monitor and control their operations. These systems include financial controls, budgeting, performance measurement, and internal audits. The primary purpose of MCS is to ensure that the organization's resources are used efficiently and effectively to achieve its goals. On the other hand, value-based management (VBM) is a management philosophy that emphasizes the creation of shareholder value as the ultimate goal of the organization. VBM focuses on maximizing shareholder value by aligning the organization's strategy, operations, and financial decisions with this goal.
The nexus between management control systems and value-based management lies in the fact that management control systems are a key enabler of value-based management. In other words, MCS provides the framework and tools needed to measure, monitor, and control the organization's performance, which is essential for implementing VBM. For example, a company that adopts a value-based management approach will need to develop a set of key performance indicators (KPIs) that measure the creation of shareholder value. These KPIs may include metrics such as return on investment (ROI), economic value added (EVA), and market value added (MVA). The company will also need to develop a system for monitoring and reporting on these KPIs, which may include regular financial reporting, internal audits, and performance reviews.
Furthermore, the high percentage of research on corporate governance issues in this volume of MAR could be due to the increasing importance of good corporate governance in today's business environment. With the rise of social media and the increasing scrutiny of corporations by stakeholders, it has become essential for companies to have good governance practices in place to ensure transparency, accountability, and ethical behavior. This trend is reflected in the research that has been published in MAR, as more and more researchers are focusing on corporate governance issues.
However, it is important to note that the other two agendas, social and environmental, should not be neglected. In fact, companies that focus on social and environmental issues are more likely to be successful in the long run. Consumers are becoming more conscious of the impact their purchasing decisions have on the environment and society, and are increasingly demanding that companies take responsibility for their actions.
Therefore, while it is important to continue research on corporate governance issues, there should also be a focus on social and environmental issues to ensure that companies are operating in a sustainable and socially responsible manner. This will not only benefit the environment and society, but it will also lead to better long-term performance for the company. Figure 2 shows the trend of using social theory in MAR Vol. research. 50-53 of 2021, as a whole, it cannot be denied that almost all streams of social research are used to explain the relationship between MCS and impacts on internal or external resources of the company. However, it needs to be reviewed systematically that the most widely used social streams as research references are Hibermas and Foucault. This shows that the articles published on MAR place more emphasis on aspects of dialectical tension over various MCS phenomena from a company.
The study highlights that the symptoms or phenomena that occur are always produced by other symptoms and go hand in hand with the existing phenomena. Hibermas's thinking focuses more on aspects of irregularity in social phenomena and tends not to stop at existing empirical facts.

Figure 2: Social Theories often used in MAR
Hibermas proposes critical thinking about various irregularities of a phenomenon. This follows various MAR research topics, basically the various research topics originate from one object of study, namely the Management Control System (MCS) which is then widely studied with a variety of different topic relevances.
Apart from that, Foucault has also become a reference for many social theory schools used in research studies of MAR Vol. 50-53, Foucault's view which is the emphasis in this research, in our opinion, is that existing empirical facts do not necessarily become strong evidence that existing phenomena occur. It is very possible that there are other empirical facts that prove that this phenomenon has occurred. Foucault places great emphasis on the mastery aspect of the mechanism of knowledge. The relevance of Foucault's thinking to MCS studies can be seen that MCS is the reason why corporate strategy can be successful or fail, management gets the best compensation, even environmental sustainability is very dependent on MCS. However, the relationship between MCS and the various objects of study is not always directly related. It is possible that MCS is also influenced by the value or moral system that exists in the company and this is proof that Foucault's school is very relevant to the MAR Vol. 50-53 such as Sutton's research on control risk from economic transactions as a result of government regulatory activities (Sutton and Brown 2021). Figure 3 presents facts related to the research approach in the object of MAR research studies. In accordance with the results of the research, it can be concluded that the most common research approaches are archival and experimental studies. It can be seen that there were 2 publications in the 50th volume, 2 publications in volume 51, 2 publications in volume 52, and 1 publication in volume 53. Comparable to archival studies, experimental studies are also widely used as research methods in MAR research, this is shown in volume 50 with 1 publication, volume 51 with 2 publications, volume 52 with 2 publications, and volume 53 with 2 publications. Thus, overall the use of archival studies is 7 publications (43.75%) and experimental studies are 7 publications (43.75%), and the rest are distributed in survey studies as many as 2 publications (12.5%). This distribution of research methods in MAR studies suggests that both archival and experimental studies are important in this field. Archival studies are valuable for exploring historical data and trends, while experimental studies allow for the manipulation of variables to test causal relationships. It is important for MAR researchers to carefully consider which research method to use based on their research question and available data. While archival studies may be more feasible for some topics, experimental studies can provide stronger evidence for causality. Additionally, survey studies can provide valuable insights into attitudes and perceptions of consumers and stakeholders. Overall, the variety of research methods used in MAR studies reflects the interdisciplinary nature of this field and the need for diverse approaches to answer complex questions. As MAR research continues to evolve, it will be important to continue exploring and utilizing a range of research methods to advance our understanding of marketing and consumer behavior. Figure 4 presents the results of the previous theoretical approach in the MAR Vol. research. 50-53 in 2021, from these results it can be stated that in volume 50 the social and behavioral theory approach is the prima donna of researchers in explaining the relationship of objects or research focus, volumes 51 and 52 the psychological theory approach is the main attraction for researchers to implement it in their research. However, in volume 53 the most widely used social theory approach is 2 publications. Thus, the overall percentage of the behavioral theory approach is 5 publications (31.25%), psychological theory is 5 publications (31.25%), and social theory is 6 publications (37.5%). Volume 50 Volume 51 Volume 52 Volume 53

Grand Theory Approach
Behavior Psycology Social It is interesting to note that while archival and experimental studies are the most common research approaches in MAR research, there is still a small percentage of studies that utilize survey methods. This suggests that there is room for more diversity in research methods in the field of MAR, and that there may be valuable insights to be gained from surveys. Additionally, it is important to consider the strengths and limitations of each research approach. Archival studies, for example, may provide a wealth of historical data and insights, but may be limited by the availability and completeness of the archival sources. Experimental studies, on the other hand, may allow for more control and manipulation of variables, but may not be as applicable to real-world situations.
In Figure 5, we classify the MCS research themes on MAR into four main categories, namely Sustainability Control Activities (SCA/SCS), Information Technology Performance (ITP), Environmental Performance (EP), and Value-Based Performance (VBP). Based on the four MCS research theme categories, the research results prove that there is a link between the research themes in volumes 50 to 53, we believe that the research theme in volume 50 is the main theme compared to the themes in subsequent volumes.
In the presentation of the research mapping above, the MCS VBP and SCA/SCS research themes were the most published research themes up to volume 53.  The emphasis on internal resources in the research theme of MAR Vol. 50-53 can be seen as a reflection of the growing importance of data analytics and technological advancements in marketing. With the increasing availability of big data, companies are now able to analyze their internal resources more effectively and leverage them to gain a competitive advantage in the marketplace. This is particularly relevant in the context of gamification on big data, which refers to the use of game mechanics to encourage customer engagement and loyalty.
By leveraging their internal resources, companies can design more effective gamification strategies and better understand the motivations of their customers. Moreover, the focus on bargaining power and retching power also highlights the importance of internal resources in shaping firm strategy. Bargaining power refers to the ability of firms to negotiate favorable terms with their suppliers and customers, while retching power refers to the ability of firms to control the terms of exchange in their markets. Both of these concepts are closely related to the firm's internal resources, such as its brand reputation, production capabilities, and financial resources.
By understanding their own bargaining power and retching power, firms can make more informed decisions about pricing, product design, and market entry. In contrast, the lack of development in the theme of environmental performance suggests that this topic may not be a top priority for marketers at present. However, this does not necessarily mean that environmental performance is unimportant or irrelevant. Rather, it may reflect the fact that marketers are currently more focused on other areas, such as data analytics and customer engagement. Nevertheless, it is important for firms to be aware of the potential impact of their marketing practices on the environment, and to take steps to mitigate any negative effects.
This may involve investing in sustainable production methods, reducing waste and emissions, and promoting environmentallyfriendly products and services. Overall, the research theme of MAR Vol. 50-53 highlights the importance of internal resources in shaping firm strategy and marketing performance. By leveraging their own resources, firms can design more effective marketing strategies and gain a competitive advantage in the marketplace. However, it is also important for firms to be aware of the broader social and environmental impacts of their marketing practices, and to take steps to address any negative effects.

CONCLUSIONS
The Management Control Systems (MCS) bibliographic study is the result of research by researchers to summarize the main themes of research published in the journal MAR Vol 50-53 in 2021. In fact, research in the field of management control systems is a very interesting issue to study. Several previous findings strengthen the trend of management accounting research, especially in the field of MCS which is mostly associated with internal and external resources of the company. In addition, MAR research with the MCS theme makes an important contribution not only to the development of the complexity of the existing literature, but also becomes material for study by experts, stakeholders, and the government in formulating policies and strategies related to current and future corporate issues. Most importantly the future development of MCS research can be collaborated with sustainability issues both micro and macro. In the end, MCS research not only answers the challenges of corporate performance but also massively improves the sustainability climate.
By integrating sustainability issues into MCS research, organizations may better understand how their operations impact the environment and society. This understanding may help them to identify areas where they can reduce their environmental footprint, promote social responsibility, and contribute to a more sustainable future. Moreover, by incorporating sustainability criteria into performance evaluation systems, companies can incentivize their employees to pursue sustainable practices and foster a culture of sustainability. This can lead to improved efficiency, reduced waste, and increased innovation, all of which can contribute to the long-term success of the organization.
In addition, the integration of sustainability into MCS research can also facilitate collaboration among stakeholders, including customers, suppliers, investors, and regulators. By engaging with these groups and addressing their sustainability concerns, organizations can build trust, enhance their reputation, and create shared value. Furthermore, the integration of sustainability into MCS research is not only essential for addressing the challenges of corporate performance but also for promoting a more sustainable future for all. By collaborating with sustainability issues, MCS research can drive positive change and help organizations become more socially and environmentally responsible.