A Structuration Perspective of Management Control System: an Indonesian Case Study

This case study is aimed at providing description about social construction of management control system employed within an organisation. ln so doing, this study adopts a sociological approach. that is structuration theory proposed by Anthony Giddens: Using ethnography method, it explicitly examines how and why the system is created from the perspective of an organisation particularly in Indonesian context. The result of this study reveals that far from consisting of merely technical. mechanical aspects. the system in practice is'intertwined with the culture of its broader community in constructing the system. This study also reveals that the adoption otsuch a theory may enable a researcher to understand the link between society, organisational members and the design of management control system

Management control and leadership styles in family business: An Indonesian case study

Purpose – This study aims to provide insight into the meaning and perceptions of leadership and its subsequent management control system (MCS) practices in family business in less developed countries. More specifically, the study attempts to understand the cultural context of family business and its importance in developing its leadership and MCS, the production and reproduction processes of the culture into the MCS and the resulting MCS. Design/methodology/approach – We shared the view that organizational reality is negotiated and constructed by collective participants’ consciousness. The study used interpretive case study. Interviews, observation and documentary analysis were used to collect the data. Findings – Leadership and MCS of family business is embedded in its societal culture. A leader–owner is not a creator but a mere manager of organizational culture because he/she is also a product of the societal culture. The owner and his/her inner circle (family and non-family members) may collectively play crucial roles in producing and reproducing the legitimate MCS based on the extended family concept. In this sense, cultural control based on shared family norms is the most dominant one and simplifies process and result controls. However, business pragmatism may go hand-in-hand with the culture in giving room for MCS transformations. Research limitations/implications – The family business under study is still run by the family’s first generation, has no subsidiaries and is embedded in Javanese paternalistic culture. Although rich in details, the sample size of the study is a limitation. Practical implications – This study encourages the owners of a family business to consider the use of strong cultural control along with bureaucratic controls to create a sustainable organisation. Originality/value – This study offers insight to help understand and explain how leadership and MCS practices in family business are embedded in broader societal culture in less developed countries

Stud I Pengaruh Creative Thinking Terhadap Pemilihan Jenis Penelitian Kuantitatif Dan Kualitatif Untuk Topik Skripsi Mahasisw a Akuntansi

Pendidikan diseluruh dunia bertujuan untuk mengembangkan, tidak hanya pekelja yang berpengetahuan tetapi juga pemikir yang kreatif. Kepandaian tidak hanya dilambangkan dari intelegensi saja, namun juga dengan adanya integrasi dari kemampuan critical thinking dan creativity. Diperlukannya kemampuan pemecahan masalah yang inovatif bagi para akuntan menjadi salah satu penyebab peneliti tertarik untuk mencoba meneliti pengaruh creative thinking pada pemilihan jenis penelitian kuantitatif dan kualitatif untuk topik skripsi mahasiswa akuntansi. Penelitian ini tergolong sebagai penelitian exploratory yang menghasilkan kesimpulan setelah melakukan kuisioner dan pengujian hipotesis berupa regresi logistik kepada I 08 responden, bahwa adanya hubungan antara creative thinking secara keseluruhan dengan pemilihan jenis penelitian terutama jenis penelitian kualitatif

The Role of Ethnic Directors in Corporate Social Responsibility: Does Culture matter? The Cultural Trait Theory Perspectives

This paper investigates the effect of cultural differences between ethnic directors on corporate social responsibility (CSR) of Public Liability Companies (PLCs) in Nigeria. Using the cultural trait theory, the study focuses on how the ethnic directors are influenced when making decisions concerning CSR. Adopting multiple regression analysis of data, the study investigates the three major ethnic groups (Yoruba, Igbo and Hausa) and finds cultural differences between the ethnic directors affect the adoption of CSR. Empirical results indicate that ethnic directors (Yoruba, Igbo and Hausa) were positively and significantly related to CSR. The paper contributes to the corporate governance and CSR debate concerning how ethnic directors’ decisions impact on CSR activities, particularly on the directors who are individualistic and collectivists towards CSR

Entrepreneurial Leadership and Familiness in Peranakan Chinese Indonesian Businessman:The Case of Putera Sampoerna

Introduction: Business is inseparable from the dynamics of its environment and stakeholders. Business leaders (Chinese Indonesian businessmen included) need to cope with increasingly difficult challenges to create value for all of their stakeholders. Given the socio-cultnral dynamics of the Tionghoa community, the ways they run their businesses, the political aspirations they share, the education they receive and the business networks they build have developed dramatically marking the differences between the thonghts and strategies of the earlier generations ( totok) and the current generations (peranakan Chinese or Jiaosen) of the community (Efferin and Hopper, 2007; Efferin and Pontjoharyo, 2006; Snryadinata, 2002). Therefore, it is important to observe the nature and social development of the peranakan Chinese Indonesian businessman to know the extent to which the community has adjusted their businesses to cope with current challenges in their environment. Studies of Southeast Asia Chinese businessmen tend to focus on the exotic nature of business philosophies and strategies that are related to Confucian culture, history and the ethnic group's adaptation to unfavourable local socio-political environments (e.g. Qiu, 2000; Mackie, 1992; Thee, 2006; Ho, 2006). Furthermore, Efferin and Pontjoharyo (2006) have highlighted some developments in Chinese Indonesian businessmen's philosophies that are caused by changing business rationality and Westernized business education. However, those studies were not intended to specifically investigate the entrepreneurship of peranakan Chinese Indonesians. The entrepreneurship perspective may open up a new insight into the business Ventures of the community. This chapter examines the entrepreneurship of the peranakan community using Putera Sampoerna as a case study. There are several reasons for choosing Putera Sampoerna. Firstly, he received a Westernized education from boyhood to university differentiating him from totok businessmen. Secondly, he has revolutionized his family business and abandoned the old family vision (king of tobacco). Thirdly, he is one of the most successful peranakan businessmen with wide international recognition. He is regarded as one of the most famous Indonesian entrepreneurs (CSR Asia, 2010). According to Forbes magazine, in 2011 he was the ninth richest Indonesian with wealth amounting to US$2.4 billion. He also received the Peace Through Commerce Medal Award 2011 from the International Trade Administration, US Department of Commerce. He is therefore a good representation of a peranakan Chinese Indonesian who has different business philosophies and strategies from the totok community