Deconstruction of Management Control Systems and the Role of Culture in Traditional Banking Institutions
Deconstruction of Management Control Systems and the Role of Culture in Traditional Banking Institutions
Author(s): Putu Yudha Asteria Putri, Iwan Triyuwono, Bambang Hariadi, Lilik PurwantiSubject(s): Economy, Business Economy / Management
Published by: Институт за икономически изследвания при Българска академия на науките
Keywords: Management Accounting; Management Control System; Explanatory Sequential Design
Summary/Abstract: This study aims to know the existence of culture and its deconstruction in management control systems in traditional banking institutions. This research uses a mixed method with Explanatory Sequential Design by taking a traditional banking institutions in Indonesia and exploring it using interview and observation techniques at one of the traditional banking institutions to form a deconstruction of the new MCS concept. The results of this research reveal a significant influence between culture and MCS. Furthermore, a culture-based MCS deconstruction was discovered and formed, which found a kindness implemented in the Standard Operational Procedure, Assets implemented in the Work Plan, budgeting, and expenditure and a desire for its implementation through performance. Lastly is happiness, implemented in reporting and auditing.
Journal: Икономически изследвания
- Issue Year: 2024
- Issue No: 5
- Page Range: 25-41
- Page Count: 17
- Language: English