Management Control System Design: An Interpretive Ethnography

Hanif Hanif

12 citations0/0 files storedProcedia - Social and Behavioral Sciences

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Accounting and Organizational Management Management and Organizational Practices Global and Cross-Cultural Management

Abstract

This study is intended to explore the cultural values underlying the company's management control system design by using interpretive paradigm, an ethnographic method is carry out to explore the cultural meanings. The researcher chooses the X Padang Restaurant group (GRPXJ) as a research object. The GRPXJ management control system (MCS) is affected by the Minangkabau culture and modern values. Its MCS design is flexible, and it is not hierarchical organizational structure but more flat, decentralization patterned with large autonomy in every branch, accounting system are based on mato profit-sharing, and the management of restaurant is more like a self-organizing entity.

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2010Cultures and Organizations, Software of the mind. Intercultural Cooperation and Its Importance for survival 2017Management control systems 2013Management Control Systems 2006Management control, culture and ethnicity in a Chinese Indonesian company 2006Perspektif, metodologi, dan teori akuntansi syariah 1997Rangkaian mustika adat basandi syarak di Minangkabau 1971Dasar falsafah adat Minangkabau

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