Teori Institusional Terkini dan Sistem Pengendalian Manajemen Beberapa Agenda untuk Pengembangan Kerangka Teoritis  

Oleh:

Efferin, Sujoko

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Akuntansi dan Teknologi Informasi; Berkala Hasil Penelitian, Gagasan Konseptual, Kajian, dan Terapan vol. 7 no. 2 (Nov. 2008), page 61-75.
Topik: Management Control; The New Institutional Theory; Control Enviroment

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Management control system can only be understood effectively by understanding its interactions with control environment. current literatures of management control system tend to view the system in isolation or, at best, as a rational system that support the implementationof organisational strategy to cope with the dynamics of external factors. This paper attempt to openup the possibilities of exploiting sociology's new institutional theory (NIT) in outlining various paths in the development of MCS's theoretical framework. More specifically, the NIT enables researcher to identify various environmental factors that interact with the MCS, i.e: technical effeiciency within organisational context. On the other hand, institutional factors are those related with the creation of legitimation of the MCS implementation. Organisational isomorphism is required to respond effectively to the needs of obtaining technical efficiency and legitimaton simultaneousloy.

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