KAJIAN PENERAPAN GOAL CONGRUENCE DALAM BERBAGAI PERSPEKTIF DAN AKTIVITAS USAHA
Keywords:
Goal Congruence, Management Control System, Systematic Literature Review
Abstract
This study seeks to see the extent to which the application of the concept of congruence or goal congruence (goal congruence, abbreviated GC) in various perspectives and business activities to achieve the level of performance and goals set, by summarizing some of the results of previous research. How the implementation of the GC concept, what influences it and what novelties have been made, become the focus of research. GC in important management control achieved by the parties to achieve or the specified level of performance, harmonizing the goals of each individual with the various goals of the organization, or the goals of the scope of the community. Research on the application of GC is not only in a business organization, but also in several organizations and various groups, individuals and communities, business actors and the general public. The research method was carried out by reviewing 27 relevant literatures, originating from national and foreign authors and literature publishers from 1991 to 2021. The study using a systematic literature review (SLR) methodological approach shows that the application of GC does not only apply within the scope of one organization, but also applies and is needed by various organizations or companies and related parties such as supply chains and marketing by influencers, to achieve a common goal. With the alignment of objectives, the company is better prepared to face strategic risks and uncertainties.
References
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[24] Matanda, MJ., and Ndubisi, NO. (2013). Internal Marketing, Internal branding, and Organisational Outcomes: The moderating role of Perceived Goal Congruence. Journal of Marketing Management.
[25] Novais, L., Maqueira, J. M., & Ortiz-Bas, ´A. (2019). A systematic literature review of cloud computing use in supply chain integration. Computers & Industrial Engineering, 129, 296–314.
[26] Pattiea, MW., Benson, J., Casper, W., and McMahan, MC. (2013). Goal Congruence: Fitting International Assignment Into Employee Careers. The International Journal of Human Resource Management.
[27] Petty, R., & Cacioppo, J. (1981). Attitudes and Persuasion. Dubuque, IA: W.C. Brown Publishers.
[28] Rajiv D. Banker, Alex Thevaranjan. (2000). Goal Congruence and Evaluation of Performance Measureme. Disertasi doctoral Alex T, Siracus University.
[29] Rambaran, J. A., Dijkstra, J. K., Munniksma, A., & Cillessen, A. H. (2015). The development of adolescents’ friendships and antipathies: A longitudinal multivariate network test of balance theory. Social Networks, 43, 162–176.
[30] Reve, T. (1980), Interorganizational Relations in Distribution Channels: An Empirical Study of Norwegian Distribution Channel Dyads, Ph.D. Dissertation, Norwester University.
[31] Rosenberg, L. and L. Stern (November 1971), “Conflict Measurement in the Distribution Channel“, Journal of Marketing Recearch, hal. 437-442.
[32] Samaddar, S., Nargundkar, S., and Daley, M. (2006). Inter-organizational information sharing: The role of supply network configuration and partner goal congruence. European Journal of Operational Research.
[33] Schaffer, BS. (2007). The Nature of Goal Congruence in Organizations". SuperVision, ABI/Inform Collection.
[34] Suppeli, A and Creed, Peter A. (2014). The Incremental Validity of Perceived Goal Congruence: The Assessment of Person–Organizational Fit. Journal of Career Assessment.
[35] Vancouver, JB. and Schmitt, NW. (1991). An Exploratory Examination of Person-Organization Fit:Organizational Goal Congruence. Personnel Phsicology.
[36] Van de Ven, A. and G Walker, (1984). “The Dynamics of Interorganizational Coordination“, Administrative Science Quarterly.
[37] Zubaidah. (2006). Pengaruh Kompensasi Terhadap Kinerja dan Keselarasan Tujuan Perusahaan: Studi kasus Pada PT. JRY. Universitas Islam Indonesia.
[2] Basil, D. Z., & Herr, P. M. (2006). Attitudinal balance and cause-related marketing: An empirical Application of Balance Theory. Journal of Consumer Psychology, 16(4), 391–403.
[3] Belanche, D., Casaló, L. V., Flavián, M., & Ibáñez-Sánchez, S. (2021). Understanding influencer marketing: The role of congruence between influencers, products and consumers. Journal of Business Research, 132, 186–195.
[4] Bouillon, M. L., Ferrier, G. D., Stuebs, M. T., & West, T. D. (2006). The economic benefit of goal congruence and implications for management control systems. Journal of Accounting and Public Policy, 25(3), 265–298.
[5] Christopher, M. (2016). Logistics & supply chain management. Pearson UK.
[6] Cugueró-Escofet, N., & Rosanas, J. M. (2012). The Just Design and Use of Management Control Systems As Requirements For Goag Congruence. Working Paper, IESE Business School, University of Navaro, 5.
[7] Cugueró, N., & Rosanas, J. M. (2011). The Next Generation of Management Control Systems: Justice and Fairness As Antecedents Of Goal Congruence. Working Paper, IESE Business School, University of Navaro, 3, 1–28.
[8] Delic, M., & Eyers, D. R. (2020). The effect of additive manufacturing adoption on supply chain flexibility and performance: An empirical analysis from the automotive industry. International Journal of Production Economics, 228, Article 107689.
[9] Epstein, M. J., & Manzoni, J.-F. (1997). The Balanced Scorecard and Tableau de Bord : A Global Perspective on Translating Strategy into Action. Management Accounting, 79(August), 28.
[10] García-Alcaraz, J. L., Díaz-Reza, J. R., Flor Montalvo, F. J., Jiménez-Macías, E., Blanco-Fernández, J., & Javierre Lardies, C. F. (2021). Effects of information sharing, decision synchronization and goal congruence on SC performance. Computers and Industrial Engineering, 162(June).
[11] Hahn, Rüdiger. and Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production.
[12] Hariadi, B. (2015). Revitalisasi Pabrik Gula Milik Negara Dalam Jeratan Decoupling. Literatur Akuntansi Multiparadigma.
[13] Heider, F. (1946). Attitudes and cognitive organization. The Journal of psychology, 21(1), 107–112.
[14] Hodari, D., Turner, MJ., and Sturman, MC. (2016). How Hotel Owner-Operator Goal Congruence and GM Autonomy Influence Hotel Performance. Ecole hôtelière de Lausanne, HES-SO University of Applied Sciences Western Switzerland and The University of Queensland UQ Business School.
[15] Kaplan, R. S., & Norton, D. P. (1992). The Balanced Scorecard œ Measures That Drive Performance—, in: Harvard Business Review, January-February 1992.
[16] Kennedy, F. A., & Widener, S. K. (2019). Socialization mechanisms and goal congruence. Accounting, Organizations and Society, 76, 32–49.
[17] Lanen, W. N., Anderson, S. W., & Maher, M. W. (2011). Fundamentals of cost ac-counting (3rd ed.). New York, NY: McGraw-Hill/Irwin
[18] Lejeune, M. A., & Yakova, N. (2005). On characterizing the 4 C’s in supply chain management. Journal of Operations Management, 23(1), 81–100.
[19] Judy E. Scott, Guy G Gable. (1997). Goal Congruence, Trust and Organizational Culture: Strengthening Knowledge Links. Proceedings of the Interational Conference on Information Systems, Atlanta
[20] Lanen, W. N., Anderson, S. W., & Maher, M. W. (2011). Fundamentals of cost accounting (3rd ed.). New York, NY: McGraw-Hill/Irwin.
[21] Lihong, W. (2012). Research on Supply Chain Performance Improvement Based on Logistics Service Level. In J. Luo (Ed.), Affective Computing and Intelligent Interaction (pp. 799–805). Berlin, Heidelberg: Springer, Berlin Heidelberg.
[22] Lundin, M. (2007). Explaining Cooperation: How Resource Interdependence, Goal Congruence, and Trust Affect Joint Actions in Policy Implementation. Journal of Public Administration Research and Theory, Oxford University Press.
[23] Maestrini, V., Luzzini, D., Caniato, F., Maccarrone, P., & Ronchi, S. (2018). Measuring supply chain performance: A lifecycle framework and a case study. International Journal of Operations & Production Management, 38(4), 934–956.
[24] Matanda, MJ., and Ndubisi, NO. (2013). Internal Marketing, Internal branding, and Organisational Outcomes: The moderating role of Perceived Goal Congruence. Journal of Marketing Management.
[25] Novais, L., Maqueira, J. M., & Ortiz-Bas, ´A. (2019). A systematic literature review of cloud computing use in supply chain integration. Computers & Industrial Engineering, 129, 296–314.
[26] Pattiea, MW., Benson, J., Casper, W., and McMahan, MC. (2013). Goal Congruence: Fitting International Assignment Into Employee Careers. The International Journal of Human Resource Management.
[27] Petty, R., & Cacioppo, J. (1981). Attitudes and Persuasion. Dubuque, IA: W.C. Brown Publishers.
[28] Rajiv D. Banker, Alex Thevaranjan. (2000). Goal Congruence and Evaluation of Performance Measureme. Disertasi doctoral Alex T, Siracus University.
[29] Rambaran, J. A., Dijkstra, J. K., Munniksma, A., & Cillessen, A. H. (2015). The development of adolescents’ friendships and antipathies: A longitudinal multivariate network test of balance theory. Social Networks, 43, 162–176.
[30] Reve, T. (1980), Interorganizational Relations in Distribution Channels: An Empirical Study of Norwegian Distribution Channel Dyads, Ph.D. Dissertation, Norwester University.
[31] Rosenberg, L. and L. Stern (November 1971), “Conflict Measurement in the Distribution Channel“, Journal of Marketing Recearch, hal. 437-442.
[32] Samaddar, S., Nargundkar, S., and Daley, M. (2006). Inter-organizational information sharing: The role of supply network configuration and partner goal congruence. European Journal of Operational Research.
[33] Schaffer, BS. (2007). The Nature of Goal Congruence in Organizations". SuperVision, ABI/Inform Collection.
[34] Suppeli, A and Creed, Peter A. (2014). The Incremental Validity of Perceived Goal Congruence: The Assessment of Person–Organizational Fit. Journal of Career Assessment.
[35] Vancouver, JB. and Schmitt, NW. (1991). An Exploratory Examination of Person-Organization Fit:Organizational Goal Congruence. Personnel Phsicology.
[36] Van de Ven, A. and G Walker, (1984). “The Dynamics of Interorganizational Coordination“, Administrative Science Quarterly.
[37] Zubaidah. (2006). Pengaruh Kompensasi Terhadap Kinerja dan Keselarasan Tujuan Perusahaan: Studi kasus Pada PT. JRY. Universitas Islam Indonesia.
Published
2022-12-02
How to Cite
Suseno, H., Razak, N. and Hanif, H. (2022) “KAJIAN PENERAPAN GOAL CONGRUENCE DALAM BERBAGAI PERSPEKTIF DAN AKTIVITAS USAHA”, Jurnal Ilmiah Hospitality, 11(2), pp. 597-610. doi: 10.47492/jih.v11i2.2267.
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