A Cultural Realm Of Control: A Study Of Control Practices In An Indonesian Listed Company  

Oleh:

Rasyid, Eddy R.

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 9 no. 2 (Aug. 2009), page 139-153.
Topik: Ethnography; organisational control; management accounting; culture.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This paper reports a field study on the relationship between control practices and its organisational context. It will provide an understanding on how control including budgeting is practiced within a specific context of the cultures of an organisation. Therefore, this study is about organisational control as it focuses on the organisation members' responses and actions related to control practices practices. The observation has been directed toward actions of the members beyond the management discretion. As the study identifies several alements of control practices that exibit the members' shared of meanings it focuses on the cutural significance of day-to- day control aktivities.

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