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- Title
DECONSTRUCTION OF MANAGEMENT CONTROL SYSTEMS AND THE ROLE OF CULTURE IN TRADITIONAL BANKING INSTITUTIONS.
- Authors
Putri, Putu Yudha Asteria; Triyuwono, Iwan; Hariadi, Bambang; Purwanti, Lilik
- 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.
- Subjects
INDONESIA; BANK management; DECONSTRUCTION; BUDGET; MIXED methods research; BANKING industry
- Publication
Economic Studies, 2024, Vol 33, Issue 5, p25
- ISSN
0205-3292
- Publication type
Article