When Emotion Takes Over: Sistem Kontrol Manajemen Berbasis Socioemotional Wealth Dalam Badan Usaha Keluarga

Magdalena, Michelle and Pontjoharyo, Wiyono (2022) When Emotion Takes Over: Sistem Kontrol Manajemen Berbasis Socioemotional Wealth Dalam Badan Usaha Keluarga. Jurnal Riset Akuntansi & Keuangan, 10 (3). pp. 581-594. ISSN 2338-1507; E-ISSN 2541-061X

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Abstract

A family business entity is a unique organization that is different from other business entities. Family business entities have a slightly different way of making decisions than other non-family businesses. Family members in a family business entity tend to use their emotion more often, including in making decisions. The decisions that are taken are sometimes unusual to people outside the company. Family business entities do not only want profits in the form of money but also their socioemotional wealth through their business entities. When the owner makes decisions that aim to gain socioemotional wealth, the management control system will also be affected. This study is a qualitative study with an interpretive design conducted on PT S. This study shows how the dimensions of socioemotional wealth can help PT S in running a management control system in their business entities and assist them in achieving their business goals.

Item Type:	Article
Uncontrolled Keywords:	family business entity; Socioemotional wealth; management control systems
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Michelle Magdalena
Date Deposited:	11 Apr 2022 08:41
Last Modified:	17 Nov 2023 03:34
URI:	http://repository.ubaya.ac.id/id/eprint/41724

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