Facing organizational growth and challenges, an organization needs a control system model to ensure that organization remains in control but does not restrict the freedom of employees to innovate and be creative. The research aimed at how the implementation of management control systems in Customs and Excise Training Center. The purpose of this study was to determine and describe the implementation of management control system using four levers of control model in the Customs and Excise Training Center. The concept used in this study is the concept of four levers of control. This study exploited constructivist paradigm with qualitative approach. Whereas, the data collection is carried out through literature study, semi-structured interview techniques and analysis of documents.
Adhitama, S., & Aulia, D. R. R. (2017). ANALISIS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DENGAN MODEL FOUR LEVERS OF CONTROL DI PUSAT PENDIDIKAN DAN PELATIHAN BEA DAN CUKAI. INFO ARTHA, 1(1), 35. https://doi.org/10.31092/jia.v1i1.16