CONTROL SYSTEM: AN INDONESIAN CASE STUDY

32 A structuration Perspective o f Management Control System:

The Social Construction o f the Company's Management Control System

c o m p a n y 's m e m b e r s , i n t o t h e c o m p a n y a n d f o r m s t h e c o m p a n y ’s c u l t u r e . B e c a u s e i t is impossible to find two or more people with exactly the same social background and

e x p e r i e n c e s , t h e c o m p a n y ’s c u l t u r e w h i c h is e s t a b l i s h e d t h r o u g h i n t e r a c t i o n b e t w e e n t h e m c a n b e s e e n a s s o c i a l l y c o n s t r u c t e d o v e r t i m e . T h e c o m p a n y ’s m a n a g e m e n t

c o n t r o l s y s t e m , t h e r e f o r e , is d e r i v e d f r o m s u c h a c u l t u r e a n d c a n b e s e e n a s h a v i n g t h e t h r e e s o c i a l s t r u c t u r e , i.e . s i g n i f i c a t i o n , l e g i t i m a t i o n a n d d o m i n a t i o n .

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The International Journal of Accounting and Business Society 33

S ig n ific a tio n

T h e c o m p a n y 's m a n a g e m e n t c o n t r o l s y s t e m c a n b e s e e n a s a s y m b o l i s m o f its culture. The daily interactions of the members of this company are mediated through

a n i n t e r p r e t a t i v e s c h e m e in o r d e r t o c o m m u n i c a t e m e a n i n g a n d u n d e r s t a n d i n g . T h e m e a n i n g a n d u n d e r s t a n d i n g g i v e th e m a c o n s t r u c t i o n o f th e o r g a n i s a t i o n a l r e a l i t y t h a t

e n a b l e s th e m to k n o w a n d to d e c id e o n h o w th e y s h o u l d a c t g i v e n t h a t r e a l i t y . T h e

i n t e r p r e t i v e s c h e m e in th is c o m p a n y is c h a r a c t e r i s e d b y s p e c i f i c c o n c e p t s a n d vocabulary from tailor industry.

F o r e x a m p l e t o c o n t r o l t h e q u a l i t y o f a jo b e f f e c t i v e l y , s o m e o f t h e m a i n p a r t s t o b e m o n i t o r e d a r e b u t t o n h o l e , p o c k e t s h a p e , c o l l a r s h a p e , t r i m a n d s o o n . Q u a l i t y is

a n a b s t r a c t c o n c e p t ; o n e n e e d t o d e c id e w h a t a n d w h e r e t o m e a s u r e f r o m a g i v e n r e a l i t y

a n d t o d e c i d e w h e t h e r its le v e l is a c c e p t a b l e o r n o t. T h e u s e o f s u c h s p e c i f i c t a i l o r industry-based concepts has transformed the

r e a l i t y in t o a m e a n i n g w h i c h is u n d e r s t a n d a b l e a n d c a n b e u s e d t o a s s e s s w h e t h e r it c a n b e a c c e p t e d a n d s a t i s f y

c u s t o m e r o r n o t. T h e c o n c e r n o f T T a s th e m a n a g e r o f t h i s c o m p a n y is t o c o n s t r u c t a picturc o f w h a t is h a p p e n i n g in t h e w o r k f l o o r . B y o b s e r v i n g t h e o u t p u t o f t h e

c o m p a n y 's m a n u f a c t u r i n g p r o c e s s e s . T T a t t e m p t s t o p r o d u c e a n d r e p r o d u c e t h i s picture which can be used as a means of communication between her and the workers.

In s o d o i n g , t h e c o m p a n y 's p o l i c y is d e s i g n e d t o a c h ie v e t h a t s i n c e th e in itia l s t a g e o f a ll p r o c e s s e s ( th e d e t e r m i n a t i o n o f t h e p r i c e o f an order).

T T t o t r a n s l a t e t h e p e r f o r m a n c e (i.e . p r o d u c t i v i t y a n d c u s t o m e r s a t i s f a c t i o n ) o f t h e w o r k e r s in to s o m e t h i n g f in a n c i a l ly m e a n i n g f u l f o r h e r . S u c h a n u n d e r s t a n d i n g e n a b l e s T T to m a k e s e n s e w h a t is a c t u a l l y h a p p e n i n g in t h e w o r k f l o o r a n d . c o n s e q u e n t l y , h o w

m u c h m o n e y s h o u l d b e s p e n t o n th e m .

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34 A structuration Perspective of Management Control System:

S o c i a l c o n t r o l is t h e c e n t r e o f th e w h o l e c o n t r o l sy s t e m o f t h e c o m p a n y . It h a s

a n i n t e r p r e t i v e s c h e m e w h i c h is c a p a b l e o f t r a n s f o r m i n g s o c i a l i n t e r a c t i o n in t h e

c o m p a n y in t o a n e f f e c t i v e w a y f o r c o n t r o l l i n g t h e b e h a v i o u r o f a l l t h e w o r k e r s . H o w the members of the company interact with each other shapes the form of the scheme. The interpretive scheme mediating the social control can be seen as consisting of three m a j o r e l e m e n ts , i.e . m e a n s o f c o m m u n i c a t i o n , t y p e o f i n f o r m a t i o n a n d l a n g u a g e u s e d .

M e a n s o f c o m m u n i c a t i o n s u s e d in th is c o m p a n y f o r c o n t r o l l i n g t h e w o r k e r s is mainly through

informal discussion taken place as mentioned above. Regardless w h e t h e r t h e t o p i c b e i n g d i s c u s s e d is a b o u t th e w o r k o r a n y t h i n g e ls e , t h e d i s c u s s i o n itself may be seen as providing a medium which enable TT to know the problems of

It is i n t e r e s t i n g to n o t e t h a t th e f o r m o f c r u c i a l i n f o r m a t i o n in t h i s c o n t r o l p r o c e s s is m a i n l y t h a t w h i c h is n o t a b o u t th e w o r k b e i n g d o n e . F r o m a n o u t s i d e perspective, information about personal problems such as marriage plan, financial

d i f f i c u l t i e s , h o b b i e s , a n d s o o n s e e m s o f little r e l e v a n c e f o r c o n t r o l l i n g t h e w o r k e r s performance.

H o w e v e r , s u c h i n f o r m a t i o n is c r u c i a l in t h i s c o m p a n y . F o r e x a m p l e , w h e n T T a r r i v e s f r o m a t r i p , s h e b r i n g s s o m e t h i n g a s little g i f t s f o r t h e m . T h e i n f o r m a l

com mon vocabulary in t h i s i n d u s t r y , i.e . t h e w o r d s a n d

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The International Journal of Accounting and Business Society 35

T h e s e c o n d is t h e u s e o f a p a r t i c u l a r l a n g u a g e w h i c h is t h e c o m b i n a t i o n between Java and Indonesian languages with local dialect. The use of such language

e n a b l e a ll m e m b e r s o f t h i s c o m p a n y t o h e l p e l i m i n a t e t h e s o c i a l b a r r i e r s b e t w e e n t h e m . R e g a r d l e s s t h e d u t i e s a n d t h e p o s i t i o n o f e a c h c o m p a n y 's m e m b e r s (e .g . t h e e m p l o y e r , tailoring workers and finishing workers), by using the same language all the members w i l l f e e l t h a t t h e y b e l o n g t o t h e s a m e c o m m u n i t y ; T h i s h a s h e l p e d c r e a t e t h e c u l t u r e 's elements of the company ultimately togetherness. Moreover, if the social barriers can

b e r e m o v e d , t h e s o c i a l c o n t r o l p r o c e s s w ill b e m u c h m o r e e f f e c ti v e .

L e g itim a tio n

It h a s b e e n m e n t i o n e d t h a t l e g i t i m a t i o n i n v o l v e s t h e m o r a l c o n s t i t u t i o n o f interaction which takes form as norms, moral codes and moral obligations to transform

a p a r t i c u l a r c o n d u c t in t o a m o r a l l y m e a n i n g f u l a c t i o n . In t h i s r e s p e c t , t h e s t r u c t u r e o f signification described above must be legitimated through the creation of such social n o r m s p r e v a l e n t in t h i s c o m p a n y . T h e s o c i a l n o r m s , t h e n , d e t e r m i n e w h a t b e h a v i o u r is

c o n s i d e r e d a c c e p t a b l e . T h e l e g i t i m a t i o n s t r u c t u r e w ill b e a n a l y s e d a c c o r d i n g t o t h e

f i n a n c i a l , q u a lity ' a n d s o c i a l c o n t r o l s u s e d in t h i s c o m p a n y .

T h e c o m p a n y 's f i n a n c i a l a n d q u a l i t y c o n t r o l s h a v e d e t e r m i n e d t h a t w h a t is

a p p r o v e d f i n a n c i a l ly is a n o u t p u t w h i c h is e f f i c i e n t a n d s a t i s f a c t o r y t o c u s t o m e r s . T h i s can be seen from the order-based pay ment policy emphasising that a worker will be p a i d i f h i s / h e r j o b is f i n i s h e d s a t i s f a c t o r i l y . R e w o r k i n g p r o c e s s m e a n s u n a c c e p t a b l e w o r k q u a lity a n d it m u s t b e d o n e w i t h o u t a d d i t i o n a l p a y m e n t . T h e i m p l i c a t i o n o f t h i s p o lic y is t h a t t h e m o r e p r o d u c t i v e a n d t h e b e t t e r t h e w o r k q u a l i t y o f t h e w o r k e r , t h e m o r e s a l a r y w ill b e r e c e i v e d b y h i m / h e r . In t h i s s e n s e , t h e s a l a r y p a i d c a n b e s e e n a s a

f i n a n c i a l a n d q u a lity c o n t r o l s , in t h i s r e s p e c t , c o m m u n i c a t e s a s e t o f v a l u e s a n d i d e a l s emphasising upon productivity and quality. The two factors which have been the n o r m s a r e u s e d t o l e g i t i m a t e w h a t is a p p r o v e d a n d w h a t is d i s a p p r o v e d , a n d j u s t i f i e s

the use of the salary pay ment and sanction system.

The social control also contributes to the creation of the legitimation structure

f o r t h e c o m p a n y . T h e f o u r m a j o r e l e m e n t s o f t h e s o c i a l c o n t r o l (i.e . s e n i o r i t y , p e r s o n a l respect, mutual trust and togetherness) have been used to effectively persuade all the

c o m p a n y ’s m e m b e r s t o b e h a v e in a c c o r d a n c e w i t h t h e c o m p a n y ’s o b j e c t i v e s . I t c a n b e s e e n t h a t b o t h f i n a n c i a l a n d q u a lity c o n t r o l s in t h i s c o m p a n y t e n d t o b e r e s u l t - o r i e n t e d t h a n p r o c e s s - o r i e n t e d . T h e i m p l i c a t i o n o f t h i s o r i e n t a t i o n is l i tt l e i n t e r v e n t i o n f r o m a

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36 A structuration Perspective of Management Control System:

superior to subordinates. Therefore, the two control systems need another form of control which morally discourages workers to do something inconsistent with the objectives of the company and to prevent conflict of interests between TT and the

b e c a u s e t h e y fe e l t h a t t h e y a r e s u p p o s e d t o d o s o . T h e p e r s o n a l r e s p e c t e m p h a s i s e s t h a t t h e w o r k e r s n e e d t o d o t h e i r j o b r i g h t b e c a u s e t h e i r s u p e r i o r h a s t r e a t e d t h e m w e ll , a n d therefore, she deserves to obtain that. Mutual trust has been successfully built by TT

through, for example, demonstrating that without being asked, she will fairly judged t h e s a l a r y o f a s p e c i f i c o r d e r f o r t h e w o r k e r in c h a r g e o f it. C o n s e q u e n t l y , i t is s e l d o m that a worker complain about the work condition. Lastly, togetherness has created

solidarity among all the members of the company. It also compels the members

i n d i v i d u a l l y t o a c t c o n s i s t e n t l y w i t h t h e g r o u p a s w h o l e . I f p o s i t i v e b e h a v i o u r is

d o m i n a n t i n s u c h a g r o u p , t h e n it m o r a l l y e n c o u r a g e s a l l m e m b e r s t o d o t h e i r r e s p o n s i b i l i t i e s a n d d u t i e s w e ll f o r t h e b e s t o f a ll.

Those elements of social control has constituted sound norms and moral o b l i g a t i o n in t h i s c o m p a n y w h i c h , in t u r n , h a s b e e n u s e d b y T T t o m a k e s u r e t h a t t h e w o r k e r s ’ b e h a v i o u r w i l l f a ll in t o lin e w i t h h e r i n t e r e s t . H o w e v e r , t h e S i g n i f i c a t i o n a n d legitimation structures only are not enough to ensure the achievement of such an objective. Controlling behaviour needs effective exercise of power. This can be

a c h i e v e d i f t h e r e s o u r c e s f o r d o i n g s o is a v a i l a b l e . T h e f o l l o w i n g s e c t i o n s w i l l d i s c u s s this matter in more detail.

Domination

Referring to the two meanings of power described in the early sections of this p a p e r , p o w e r e x e r c i s e d t o e n a b l e t h e c o n t r o l p r o c e s s e s in t h i s c o m p a n y is b e s t t o b e u n d e r s t o o d in b r o a d e r s e n s e , i.e . th e a b i l i t y t o g e t t h i n g s d o n e b o t h d i r e c t l y a n d

i n d i r e c t l y . P o w e r is n a r r o w s e n s e w h i c h s i m p l y m e a n s d o m i n a t i o n n e e d s m u c h m o r e resources for exercising the power. The resources through which the power in broader s e n s e is e x e r c i s e d c o m p r i s e o f a l l o c a t i v e r e s o u r c e s w h i c h a r e u s e d m a i n l y t o s u p p o r t

t h e f i n a n c i a l a n d q u a l i t y c o n t r o l s , a n d a u t h o r i t a t i v e r e s o u r c e w h i c h is u s e d m a i n l y t o support the social control.

The main allocative resources identified m this company are the recruitment policy, order-based salary system and the determination of the amount of salary based

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The International Journal of Accounting and Business Society 37

upon the difficult)' of the order. Such policies enable TT to use the financial resources

a l l o c a t i o n a s a m e a n s t o e n c o u r a g e t h e w o r k e r s t o d o t h e i r j o b s w e ll. B y r e l a t i n g t h e salary payment system to the performance of the workers. TT has been able to exercise

h e r p o w e r t o g e t h e r w ills d o n e w i t h o u t h a v i n g t o k n o w a n d t o c o n t r o l a l l a s p e c t s o f t h e t a i l o r i n g p r o c e s s ( p o w e r in n a r r o w s e n s e ) .

T h e a u t h o r i t a t i v e r e s o u r c e in t h i s c o m p a n y is q u i t e u n i q u e s i n c e t h e r e is n o

f o r m a l w r i t t e n r u l e s u s e d t o c o n t r o l T h e r e is n o c l e a r j o b d e s c r i p t i o n a n d s p e c i f i c a t i o n describing what are the authority, functions, right and obligation of the employer and

i n t e r a c t i o n a m o n g a ll t h e m e m b e r s i ts e lf . S u c h i n t e r a c t i o n e n a b l e s T T t o o b t a i n necessary information to continually exercise her power and to hold them controllable.

Both types of resources have established a system of accountability that

i n e x t r i c a b l y lin k e d a n d o n ly s e p a r a b l e a n a l v t i c a l l y . For example, the informal discussion taking place as previously mentioned simultaneouslv

serves as the

c o m p a n y 's i n t e r p r e t i v e s c h e m e a n d p o w e r e x e r c i s e f a c i l i t y , a n d s t r e n g t h e n s its s o c i a l

c o n t r o l . T h u s , t h e d e s i g n o f th e m a n a g e m e n t c o n t r o l s y s t e m is i m p l i c a t e d in t h e signification, legitimation and domination structures within the company.

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38 A structuration Perspective of Management Control System:

T o s u m u p . t h i s s t u d y lia s i d e n t i f i e d t h a t t h e r e a r e t h r e e m a j o r c o n t r o l m e t h o d s u s e d in T T T a i l o r 's m a n a g e m e n t c o n t r o l s y s t e m , i.e . f i n a n c i a l , q u a l i t y a n d s o c i a l

c o n t r o l s . T h e h e a r t o f t h e w h o l e c o m p a n y 's c o n t r o l s y s t e m is t h e s o o i a l c o n t r o l s i n c e the financial and quality controls are quite simple and tend to be result-oriented. Four major elements of the social control are seniority, mutual trust, personal respect and t o g e t h e r n e s s . T h e d o m i n a n t ro le o f th e s o c i a l c o n t r o l h a s c a u s e d t h e s y s t e m t o b e

la rg e ly c o n s t r u c t e d t h r o u g h s o c i a l i n t e r a c t i o n b e t w e e n a ll m e m b e r s o f t h e c o m p a n y ( b o t h e m p l o y e r a n d w o r k e r s ) . C o n s e q u e n t l y , t h e s y s t e m is i n e v i t a b l y r o o t e d in v a l u e sy s t e m a n d n o r m s w h i c h h a v e b e e n r e g a r d e d a s a c c e p t a b l e in t h e b r o a d e r c o m m u n i t y .

T h e e f f e c t i v e n e s s o f t h e c o m p a n y 's m a n a g e m e n t c o n t r o l s y s t e m is h e a v i l y

d e p e n d e n t u p o n h o w w e ll e a c h o f t h e c o n t r o l m e t h o d s c o m p l e m e n t s w i t h e a c h o t h e r . The use of such financial and quality controls without being accompanied by social

c o n t r o l , a n d v i c e - v e r s a , w ill d a m a g e t h e e f f e c t i v e n e s s o f t h e w h o l e sy s te m . In t h i s sense, the control techniques and procedures must conform to the culture of the

c o m p a n y . T h e s y s t e m w ill d e v e lo p a s t h e c u l t u r e o f t h e b r o a d e r c o m m u n i t y c h a n g e s . S o c i a l t r a n s f o r m a t i o n in th e b r o a d e r c o m m u n i ty w ill a f f e c t t h e b e h a v i o u r o f t h e

c o m p a n y 's m e m b e r s a n d . in t u r n , w ill c h a n g e t h e c o m p a n y 's c u l t u r e a n d t h e c o n t r o l sy s t e m . T h e r e f o r e , w h a t h a s b e e n f o u n d in t h i s s t u d y m u s t b e s e e n a s a p i c t u r e o f a s p e c i f i c p e r i o d o f t i m e in a s p e c i f i c c o n t e x t .

The three control methods have provided the structures of signification, l e g i t i m a t i o n a n d d o m i n a t i o n in t h i s c o m p a n y . T h e i n t e r p r e t i v e s c h e m e r e s u l t e d f r o m t h e signification structure mainly consists

of informal discussion as

a means of

c o m m u n i c a t i o n , a n u n d e r s t a n d i n g a b o u t d a ily ' life o f t h e w o r k e r s i n s t e a d o f d e t a i l information about work being done as crucial information for controlling their behaviour and the use of a specific local language as a means of eliminating social

b a r r i e r s b e t w e e n a ll t h e c o m p a n y 's m e m b e r s .

T h e l e g i t i m a t i o n s t r u c t u r e s t e m s f r o m t h e c o m p a n y 's c u l t u r e w h i c h is established through unwritten rules and policies, value system, norms and moral o b l i g a t i o n d e r i v e d f r o m f i n a n c i a l , q u a lity a n d s o c i a l c o n t r o l s . S u c h a s t r u c t u r e s e r v e s

a s a g u i d a n c e in d i r e c t i n g t h e b e h a v i o u r o f b o t h th e m e m b e r s a n d j u s t i f i e s t h e u s e o f

c e r t a i n r e w a r d s a n d p e n a l t i e s in t h i s c o m p a n y . T h i s s t r u c t u r e r e s t r a i n n o t o n l y t h e workers but also the employer from not conforming to what has been agreed on.

T h e d o m i n a t i o n s t r u c t u r e in t h i s c o m p a n y d e p e n d s u p o n t h e e x e r c i s e o f p o w e r in b r o a d s e n s e , i.e . t o g e t t h i n g s d o n e . W h i l e f i n a n c i a l a n d q u a l i t y c o n t r o l p r o c e d u r e s can be seen as facilitating resources allocation, the process of social control reveals t h a t p e r s o n a l a p p r o a c h i n s t e a d o f f o r m a l w r i t t e n r u l e s is t h e m a j o r r e s o u r c e f o r

c o o r d i n a t i n g a n d o r g a n i s i n g th e w o r k e r s ( a u t h o r i t a t i v e r e s o u r c e ) . T h i s is c o n s i s t e n t w ith t h e n a t u r e o f t h e w h o l e c o n t r o l s y s t e m w h i c h e m p h a s i s e u p o n r e s u l t t h a n p r o c e s s .

V o l . -5, N o . 2 , D e c 1 9 9 7 © Centre for Indonesian Accounting and Management Research

The International Journal of Accounting and Business Society 39

T h o s e t h r e e s t r u c t u r e s a r e i n t e r t w i n e d in f o r m i n g a m e a n s f o r e n s u r i n g t h a t t h e

b e h a v i o u r o f th e w o r k e r s w ill f a ll in to lin e w ith th e i n t e r e s t s o f T T . It m u s t b e n o t e d that the three

a r e o n ly s e p a r a b l e f o r a n a l y t i c a l p u r p o s e s . T h e c o n t r o l s y s t e m in p r a c t i c e n e e d s a ll o f th e m s i m u l t a n e o u s l y in o r d e r t o m a k e t h e s y s t e m w o r k s effectively.

Conclusion

T h e a p p l i c a t i o n o f th e s t r u c t u r a t i o n th e o ry in m a n a g e m e n t a c c o u n t i n g r e s e a r c h is b a s e d u p o n th e a s s u m p t i o n t h a t a n o r g a n i s a t i o n c a n b e r e g a r d e d a s a s o c i a l s y s t e m . T h i s a s s u m p t i o n im p li e s t h a t in o r d e r to u n d e r s t a n d h o w m a n a g e m e n t c o n t r o l s y s t e m o p e r a t e s in th e o r g a n i s a t i o n , o n e n e e d to s tu d y a n d i d e n t i f y th e s o c i a l c o n s t r u c t i o n o f t h e s y s t e m a s w e ll a s th e c u l t u r e o f its w id e r s o c i e t y . O b v i o u s l y , t h i s t h o u g h t b r o a d e n s t h e w a v m a n a g e m e n t c o n t r o l s y s t e m is s e e n b e y o n d its t r a d i t i o n a l t e c h n i c a l / m e c h a n i c a l aspects.

T h e a d v a n t a g e o f t h i s b r o a d v i e w is t h a t it e n a b l e s r e s e a r c h e r s t o e x p l o r e a n d t o id e n tify t h e c o n s t r u c t i o n o f t h e m a n a g e m e n t c o n t r o l s y s t e m w i t h in a n y o r g a n i s a t i o n regardless

specified in the traditional m a n a g e m e n t a c c o u n t i n g l i t e r a t u r e s o r n o t. F u r t h e r m o r e , t h e a d o p t i o n o f s u c h a s o c io lo g y t h e o r y a l s o i n d i c a t e s th e n e e d t o d i m in i s h i n t e r d i s c i p l i n a r y b o u n d a r y w h i c h o f t e n o b s t r u c t s th e d e v e l o p m e n t o f o u r u n d e r s t a n d i n g a b o u t t h e w o r l d in w h i c h w e liv e . O b v i o u s l y . m a n a g e m e n t c o n t r o l s y s t e m n e e d f u r t h e r d e v e l o p m e n t s in its t h e o r e t i c a l

c o n t i n u a l l y e v o l v i n g o v e r tim e . T h e m o r e t i m e d e v o t e d , t h e m o r e c o m p r e h e n s i v e o u r u n d e r s t a n d i n g w ill b e H o w e v e r , a n in itia l p i c t u r e r e s u l t e d f r o m t h i s s t u d y is e x p e c t e d t o b e u s e f u l in b r o a d e n i n g o u r u n d e r s t a n d i n g a b o u t t h e s o c i o - c u l t u r a l a s p e c t o f t h e s y s t e m e s p e c i a l l y in I n d o n e s ia n c o n t e x t . It is a l s o e x p e c t e d t h a t t h e r e s u l t s o f t h i s s t u d y m a y p ro v id e a u s e f u l p a t h w a y f o r f u r t h e r s t u d i e s in t h i s a r e a in o r d e r t o e n r i c h t h e

d o m a i n o f t h e m a n a g e m e n t a c c o u n t i n g th e o r y .

Vol. 5, No. 2, Dec 1997 © Centre for Indonesian Accounting and Management Research

40 A structuration Perspective of Management Control System:

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