Sistem Pengendalian Manajemen dan Kultur Negara : Review Literatur Satu dekadae Terakhir  

Oleh:

Purnamasari, Vena ; Noegroho, Yefta Andi Kus

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Studi Pembangunan Interdisiplin vol. XVIII no. 1 (2006), page 42 - 59.
Topik: Manajemen; management control system; national culture; agency theory

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ120.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This article discusses the impact of national culture in management control system implementation. it mainly taks abot the agency theory and empirical evidences during last decade. The empirical evidences previously based on Hofstede (1980) finding said that the dimension of national culture impacts to the efficacy of management control functions implementation. The result of last decade researches has supported the Hofstede's finding. There is one suggestion for future research that is focusing on cultural impact to the implementation of management control system woth different perspective theory like contingency theory.

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