This study aims to examine and analyze the development of management accounting research in the field of management control system (MCS) in Behavioral Research In Accounting (BRIA) journal period 2006-2015. The analysis was conducted to answer the MCS topic issues, research methods, research variables, contextual factors (contingency variables) that affect the relation of control systems and performance, and the scope of the control system dimension in MCS research.

A total of 142 articles were examined and 27 articles of MCS topics in the field of management accounting were obtained. The result of the analysis shows that all articles use quantitative methods, with experiment and empirical method. The dominant topics of MCS issues are strategic performance measurement system (SPMS), budget, reward and compensation system and performance achievement; Most of the studies examined MCS at the managerial level. Independent variables which are being studied commonly are incentives, psychological, strategy performance measurement systems and environmental dynamism. Dependent variables that dominate are performance and psychological variables. External contingency that has an impact on performance is environmental dynamism and environmental uncertainty.  The most dominant Internal contingency has an impact on performance is variable related individual factor. The majority of MCS research uses contingency variables that tend to concentrate on increasing the number of independent variables rather than on the dependent variables. Most of MCS research emphasizes one or two dimensional control systems.

Keywords: Management Control System, BRIA Journal 2006-2015