EVALUASI DAN PENGENDALIAN DALAM MANAJEMEN STRATEGIK: TINJAUAN LITERATUR SISTEMATIS LINTAS SEKTOR BISNIS, PEMERINTAHAN, DAN PENDIDIKAN

Evaluation and control represent the final yet most frequently neglected stage of the strategic management process, even though the success of strategy implementation depends heavily on an organisation's capacity to continuously monitor, measure, and correct performance deviations. This article synthesises the concepts, frameworks, and practices of strategic evaluation and control based on recent scholarly literature, while comparing their application across three distinct organisational contexts: the business/corporate sector, the government/public sector, and the education/non-profit sector. A systematic literature review was conducted following the PRISMA protocol, encompassing identification, screening, eligibility assessment, and inclusion. The search was carried out in June 2026 with a publication cut-off of 31 December 2025, so that only fully completed publication years were considered. The selection process yielded 23 journal articles indexed in Scopus and Sinta 1-2 published between 2021 and 2025, complemented by 15 reference books in strategic management and management control as the theoretical foundation, giving a total of 38 analysed sources. The findings indicate that strategic control comprises three interrelated levels, namely strategic control, management control, and operational control, all reinforced by instruments such as the balanced scorecard, internal control systems, internal audit, and management information systems. In the business sector, strategic control tends to be oriented toward financial performance and corporate governance; in the government sector, emphasis shifts toward public accountability and policy alignment; whereas in the education sector, strategic control centres on academic quality assurance. Digital transformation and organisational dynamic capabilities are identified as contextual factors that moderate the effectiveness of the entire process. This article offers an integrative conceptual model as a theoretical contribution toward the future development of cross-sector strategic control research.

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Journal
SINERGI Jurnal Riset Ilmiah
Published
2026-10-27
DOI
https://doi.org/10.62335/sinergi.v3i10.3121
Primary Topic
Accounting and Organizational Management
Type
article
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article

EVALUASI DAN PENGENDALIAN DALAM MANAJEMEN STRATEGIK: TINJAUAN LITERATUR SISTEMATIS LINTAS SEKTOR BISNIS, PEMERINTAHAN, DAN PENDIDIKAN

Ririk Ririk, Yelly Febrina Zani, Sinarwaty Sinarwaty
SINERGI Jurnal Riset Ilmiah
Accounting and Organizational Management
article

EVALUASI DAN PENGENDALIAN DALAM MANAJEMEN STRATEGIK: TINJAUAN LITERATUR SISTEMATIS LINTAS SEKTOR BISNIS, PEMERINTAHAN, DAN PENDIDIKAN

Ririk Ririk, Yelly Febrina Zani, Sinarwaty Sinarwaty
article en

Abstract

Evaluation and control represent the final yet most frequently neglected stage of the strategic management process, even though the success of strategy implementation depends heavily on an organisation's capacity to continuously monitor, measure, and correct performance deviations. This article synthesises the concepts, frameworks, and practices of strategic evaluation and control based on recent scholarly literature, while comparing their application across three distinct organisational contexts: the business/corporate sector, the government/public sector, and the education/non-profit sector. A systematic literature review was conducted following the PRISMA protocol, encompassing identification, screening, eligibility assessment, and inclusion. The search was carried out in June 2026 with a publication cut-off of 31 December 2025, so that only fully completed publication years were considered. The selection process yielded 23 journal articles indexed in Scopus and Sinta 1-2 published between 2021 and 2025, complemented by 15 reference books in strategic management and management control as the theoretical foundation, giving a total of 38 analysed sources. The findings indicate that strategic control comprises three interrelated levels, namely strategic control, management control, and operational control, all reinforced by instruments such as the balanced scorecard, internal control systems, internal audit, and management information systems. In the business sector, strategic control tends to be oriented toward financial performance and corporate governance; in the government sector, emphasis shifts toward public accountability and policy alignment; whereas in the education sector, strategic control centres on academic quality assurance. Digital transformation and organisational dynamic capabilities are identified as contextual factors that moderate the effectiveness of the entire process. This article offers an integrative conceptual model as a theoretical contribution toward the future development of cross-sector strategic control research.

SINERGI Jurnal Riset IlmiahVol. 3(10)
Universitas Halu Oleo (ID)
Openalex Percentile: Top 6%
Accounting and Organizational Management
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