Strategy, Interactive Control System and National Culture: A Case Study of Batik Industry in Indonesia☆

Abstract This study investigates the national culture which moderately affects the relationship between strategy and management control system. The samples in this study are the owner and or the manager of Small to Medium Sized enterprises (SME) which have specialty of batik art in Indonesia. The study uses Structural Equation Modeling (SEM) tool with Smart PLS software as the aid. The result of this study shows that national culture moderately affects the relationship between strategy and management control system.

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