e-journal

From physical to accounting control: a study of accounting change resistance

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Purpose – The purpose of this paper is to examine an effort by management of a private higher
education institution in Indonesia to replace its informal, relationship-based performance system
which relied on physical discourse – overseeing operational details that focus on physical
accomplishment of tasks – and personal control by the school head, with a tight budgetary control
system which relied on technical efficiency and rational discourse.
Design/methodology/approach – The paper is an ethnographic case study of a business school –
a private higher education institution in Indonesia – known by its abbreviation as Perbanas Business
School (PBS), from 1999 to 2001. The researcher is part of the case being studied, and thus is a “native”
who completely participates in the change process.
Findings – The paper demonstrates how a control system change that violates existing cultural
norms fails to impact day-to-day managerial practices or decision-making processes. Specifically, in a
business school setting, replacing an informal relationship-based control system with a technical
efficiency-based accounting control system only produces chaotic managerial practices and degrades
school services. The new system alienates staff and is not accepted or institutionalized. Instead, in
daily managerial processes, management continue to rely on informal and personal relationships.
Research limitations/implications – The paper contributes to the accounting literature by
studying the process of instituting accounting change and organizational participants’ resistance to
that change.
Originality/value – Organizational culture, reflected in values, norms of behavior and everyday
practices, cannot easily be controlled or changed by chief executive officers.

Keywords Accounting, Budgetary control, Higher education, Indonesia

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2009

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 5 No. 2, 2009 pp. 228-242

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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