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Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia

The Management Control System (MCS) is a tool and an organisational device to ensure that strategies planned by the organisation could accomplish its goals. To date, research regarding MCS focuses more on profit-oriented companies. There has been a lack of studies investigating the MCS application i...

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Main Author: Praptapa, Agung
Format: Thesis
Language:English
English
Published: 2022
Subjects:
HB615-715 Entrepreneurship. Risk and uncertainty. Property
Online Access:https://etd.uum.edu.my/10960/1/s93881_01.pdf
https://etd.uum.edu.my/10960/2/s93881_02.pdf
https://etd.uum.edu.my/10960/
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spelling my.uum.etd.109602024-02-12T02:10:21Z https://etd.uum.edu.my/10960/ Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia Praptapa, Agung HB615-715 Entrepreneurship. Risk and uncertainty. Property The Management Control System (MCS) is a tool and an organisational device to ensure that strategies planned by the organisation could accomplish its goals. To date, research regarding MCS focuses more on profit-oriented companies. There has been a lack of studies investigating the MCS application in a firm that balances its orientation of profit and social mission. To fill this gap, this study investigates how MCS is applied and institutionalised in a local government-owned company to control its operation. In addition, this research explores how learning is involved in the process of MCS institutionalisation to build a control culture. This research utilises an ethnographic case study. Primary data was gathered through interviews and observations while secondary data was collected by reviewing the company's documents. Semi-structured interviews were conducted with 14 respondents. Meanwhile, observations were conducted from 2012 to 2018, during which time the researcher was assigned as the Board of Controller at the company. To corroborate data from interviews and observation, few relevant documents of the company were reviewed. It is found that management control practices in this water supply company is institutionalised in organisational culture by adapting collaborative learning throughout the business processes. There are four important foundations which are crucial when management control practices are institutionalised in organisational culture; they are collective culture, reward orientation, culture control, and learning environment. This research contributes in developing a conceptual framework of learning-based institutionalisation. It is believed by people in the organisation that learning-based institutionalisation will produce stronger control culture. Finally, directions for future research were discussed 2022 Thesis NonPeerReviewed text en https://etd.uum.edu.my/10960/1/s93881_01.pdf text en https://etd.uum.edu.my/10960/2/s93881_02.pdf Praptapa, Agung (2022) Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia. Doctoral thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HB615-715 Entrepreneurship. Risk and uncertainty. Property
spellingShingle HB615-715 Entrepreneurship. Risk and uncertainty. Property
Praptapa, Agung
Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia
description The Management Control System (MCS) is a tool and an organisational device to ensure that strategies planned by the organisation could accomplish its goals. To date, research regarding MCS focuses more on profit-oriented companies. There has been a lack of studies investigating the MCS application in a firm that balances its orientation of profit and social mission. To fill this gap, this study investigates how MCS is applied and institutionalised in a local government-owned company to control its operation. In addition, this research explores how learning is involved in the process of MCS institutionalisation to build a control culture. This research utilises an ethnographic case study. Primary data was gathered through interviews and observations while secondary data was collected by reviewing the company's documents. Semi-structured interviews were conducted with 14 respondents. Meanwhile, observations were conducted from 2012 to 2018, during which time the researcher was assigned as the Board of Controller at the company. To corroborate data from interviews and observation, few relevant documents of the company were reviewed. It is found that management control practices in this water supply company is institutionalised in organisational culture by adapting collaborative learning throughout the business processes. There are four important foundations which are crucial when management control practices are institutionalised in organisational culture; they are collective culture, reward orientation, culture control, and learning environment. This research contributes in developing a conceptual framework of learning-based institutionalisation. It is believed by people in the organisation that learning-based institutionalisation will produce stronger control culture. Finally, directions for future research were discussed
format Thesis
author Praptapa, Agung
author_facet Praptapa, Agung
author_sort Praptapa, Agung
title Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia
title_short Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia
title_full Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia
title_fullStr Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia
title_full_unstemmed Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia
title_sort institutionalization of management control system practices in a local-government-owned water supply company in indonesia
publishDate 2022
url https://etd.uum.edu.my/10960/1/s93881_01.pdf
https://etd.uum.edu.my/10960/2/s93881_02.pdf
https://etd.uum.edu.my/10960/
_version_ 1792158069598191616
score 13.211869

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