The Role of Boundary Systems and Diagnostic Control in Controlling Achievement of Performance Targets
Boundary systems and diagnostic controls are two levers used to control the achievement of performance targets. We use these levers to analyze how Collection Department of PJ Property achieves the performance targets. PJ Property’s revenue relies to rent revenue. The firm faces difficulty to collect...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Mashhad: Behzad Hassannezhad Kashani
2020-04-01
|
| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_115013_0f16129e7813f2ee08565aebe8bca8c8.pdf |
| _version_ | 1797690431788548096 |
|---|---|
| author | Yosefin Yolanda Dyna Rachmawati |
| author_facet | Yosefin Yolanda Dyna Rachmawati |
| author_sort | Yosefin Yolanda |
| collection | DOAJ |
| description | Boundary systems and diagnostic controls are two levers used to control the achievement of performance targets. We use these levers to analyze how Collection Department of PJ Property achieves the performance targets. PJ Property’s revenue relies to rent revenue. The firm faces difficulty to collect rent revenue from tenants. The collection of rent revenue has decreased in period 2018. This research is a qualitative research with case study method. The case study we used in this study is on Collection Department. Collection Department is underperformed in 2018. The results showed that the underperformance of Collection Department is caused by first; there are no consequences for performing or underperforming of in achieving department’s performance targets. Second, boundary systems are weakly implemented. Third, the diagnostic controls are also poorly implemented. |
| first_indexed | 2024-03-12T01:59:30Z |
| format | Article |
| id | doaj.art-a6449201ed26483e9d02e5df27855051 |
| institution | Directory Open Access Journal |
| issn | 2383-2126 |
| language | English |
| last_indexed | 2024-03-12T01:59:30Z |
| publishDate | 2020-04-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj.art-a6449201ed26483e9d02e5df278550512023-09-07T21:44:02ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262020-04-0174230242115013The Role of Boundary Systems and Diagnostic Control in Controlling Achievement of Performance TargetsYosefin Yolanda0Dyna Rachmawati1Department of Accounting, Graduate School, Widya Mandala Catholic University Surabaya, East Java, IndonesiaDepartment of Accounting, Graduate School, Widya Mandala Catholic University Surabaya, East Java, IndonesiaBoundary systems and diagnostic controls are two levers used to control the achievement of performance targets. We use these levers to analyze how Collection Department of PJ Property achieves the performance targets. PJ Property’s revenue relies to rent revenue. The firm faces difficulty to collect rent revenue from tenants. The collection of rent revenue has decreased in period 2018. This research is a qualitative research with case study method. The case study we used in this study is on Collection Department. Collection Department is underperformed in 2018. The results showed that the underperformance of Collection Department is caused by first; there are no consequences for performing or underperforming of in achieving department’s performance targets. Second, boundary systems are weakly implemented. Third, the diagnostic controls are also poorly implemented.https://www.ijmae.com/article_115013_0f16129e7813f2ee08565aebe8bca8c8.pdfboundary systemdiagnostic controlperformance targets |
| spellingShingle | Yosefin Yolanda Dyna Rachmawati The Role of Boundary Systems and Diagnostic Control in Controlling Achievement of Performance Targets International Journal of Management, Accounting and Economics boundary system diagnostic control performance targets |
| title | The Role of Boundary Systems and Diagnostic Control in Controlling Achievement of Performance Targets |
| title_full | The Role of Boundary Systems and Diagnostic Control in Controlling Achievement of Performance Targets |
| title_fullStr | The Role of Boundary Systems and Diagnostic Control in Controlling Achievement of Performance Targets |
| title_full_unstemmed | The Role of Boundary Systems and Diagnostic Control in Controlling Achievement of Performance Targets |
| title_short | The Role of Boundary Systems and Diagnostic Control in Controlling Achievement of Performance Targets |
| title_sort | role of boundary systems and diagnostic control in controlling achievement of performance targets |
| topic | boundary system diagnostic control performance targets |
| url | https://www.ijmae.com/article_115013_0f16129e7813f2ee08565aebe8bca8c8.pdf |
| work_keys_str_mv | AT yosefinyolanda theroleofboundarysystemsanddiagnosticcontrolincontrollingachievementofperformancetargets AT dynarachmawati theroleofboundarysystemsanddiagnosticcontrolincontrollingachievementofperformancetargets AT yosefinyolanda roleofboundarysystemsanddiagnosticcontrolincontrollingachievementofperformancetargets AT dynarachmawati roleofboundarysystemsanddiagnosticcontrolincontrollingachievementofperformancetargets |