A Political Display and Symbolic Reasoning of Budgeting: Organizational Control Systems in an Indonesian Higher Education Institution  

Oleh:

Wahyudi, Imam

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 13 no. 1 (Jan. 2010), page 77-98.
Topik: Accounting; Information and Physical Control; Javanese Culture; Ethnographic Case Study; Indonesia

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This study examines the impact of the paternalistic managerial style of JAvanese culture in an Indonesian higher education institution on the role budgeting used within the organization. This is an ethnographic case study in which the researcher is part of the case being studied as an academic and administrative staff member. An historical analysis is performed by confirmation of other organizational participants' understanding about the schools control system through interviews. To provide official organizational and deescriptive historical contexts of the case and to make available the powerful link between what poeple say and what they actually do, documents and archial records are also used. Instead of formal organizational structures being adopted informal relationships, paternalistic managemnet and physical control dominate everyday managerial practices in the school. Budgeting facilitates a political deal among the school's stakeholders. It functions as a rationalized myth to the process and a symbolic reason to display that managerial conducts are financially responsible - not merely an effeciency measurement.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali