The effect of human capital and physical capital on regional financial condition: the moderating effect of management control system.

This study examines the effect of Human Capital and Physical Capital on Regional Financial Condition with a Management Control System as moderator. Participants were employees of the Regional Financial and Asset Management Directorates located in three major cities in the province of South Sulawesi, Indonesia. The participants were recruited from three different regions resulting in 75 participants in a three-wave data collection procedure.