Teori Institusional Terkini dan Sistem Pengendalian Manajemen Beberapa Agenda untuk Pengembangan Kerangka Teoritis

Efferin , Sujoko (2008) Teori Institusional Terkini dan Sistem Pengendalian Manajemen Beberapa Agenda untuk Pengembangan Kerangka Teoritis. Akuntansi Dan Teknologi Informasi, 7 (2). pp. 61-75. ISSN 1412-5994

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Abstract

Management control system can only be understood effectively by understanding its interactions with control environment. current literatures of management control system tend to view the system in isolation or, at best, as a rational system that support the implementationof organisational strategy to cope with the dynamics of external factors. This paper attempt to openup the possibilities of exploiting sociology's new institutional theory (NIT) in outlining various paths in the development of MCS's theoretical framework. More specifically, the NIT enables researcher to identify various environmental factors that interact with the MCS, i.e: technical effeiciency within organisational context. On the other hand, institutional factors are those related with the creation of legitimation of the MCS implementation. Organisational isomorphism is required to respond effectively to the needs of obtaining technical efficiency and legitimaton simultaneousloy.

Item Type: Article
Uncontrolled Keywords: Management Control, The New Institutional Theory, Control Environment
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Eko Setiawan 194014
Date Deposited: 25 Jan 2017 04:26
Last Modified: 26 Jan 2017 09:02
URI: http://repository.ubaya.ac.id/id/eprint/28805

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