The Control System and Performance: The Approach of Interaction and System for Contingencies in Management Accounting Research

This study was conducted to determine the effect of the control system on the company's performance, which involve uncertainty perceived environment (PEU). Using interaction and a system approach, which is used to test compatibility between contextual variables and organizations, to test the hypothesis. Therefore, this study has the meaning of theoretical and methodological. Data was collected from manager of Rural Banks (BPR), where the Branch of Indonesia Central Bank in Makassar had supervised them. There were 97 samples collected using a mail survey and selected by purposive random sampling. Variables included PEU, control systems and financial performance. According to the previous literature, the control system is categorized into operational control systems, control systems management and strategic planning, while the financial performance measured by ROA. The results showed that the control system affect the financial performance, which involve PEU and using a systems approach. Anyway, based on this research, systems approach is better than the approach of interaction.