This article discusses about the comparative between organizational culture and management control system of Javanese and Chinese family businesses. A combination of emic and etic methods were used to generate grounded comparisons with nomethetic research on culture and control in a cultural contingency tradition. The Javanese ethnic is the biggest ethnic in Indonesia with populations about 41.71% of the total population of Indonesia (Suryadinata et al., 2003). In addition to local ethnicity, there are also mixtures from outside such as Tionghoa. Chinese Indonesians own most Indonesian private domestic capital despite being an ethnic minority (3–4% of population) and having suff ered extensive discrimination (Efferin and Hopper, 2007). Management control system adopted by Javanese and Chinese family businesses has no significant difference. Both types of family businesses have similarities in terms of leadership because both are based on family business and both are instill mutual respect and mutual cooperation. Meanwhile, the differentiation of organizational culture adopted by both types of family business is in the structure of the organization. The Javanese family business organization structure include of their big family but the Chinese family business only in one nuclear family. However, the business style of both companies is the same that is patrealistic, means the heir is from their son
