Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia

The Management Control System (MCS) is a tool and an organisational device to ensure that strategies planned by the organisation could accomplish its goals. To date, research regarding MCS focuses more on profit-oriented companies. There has been a lack of studies investigating the MCS application i...

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Main Author:	Praptapa, Agung
Format:	Thesis
Language:	eng eng
Published:	2022
Subjects:	HB615-715 Entrepreneurship Risk and uncertainty Property
Online Access:	https://etd.uum.edu.my/10960/1/s93881_01.pdf https://etd.uum.edu.my/10960/2/s93881_02.pdf
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id	my-uum-etd.10960
record_format	uketd_dc
spelling	my-uum-etd.109602024-02-12T02:10:21Z Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia 2022 Praptapa, Agung Sawandi, Norfaiezah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HB615-715 Entrepreneurship. Risk and uncertainty. Property The Management Control System (MCS) is a tool and an organisational device to ensure that strategies planned by the organisation could accomplish its goals. To date, research regarding MCS focuses more on profit-oriented companies. There has been a lack of studies investigating the MCS application in a firm that balances its orientation of profit and social mission. To fill this gap, this study investigates how MCS is applied and institutionalised in a local government-owned company to control its operation. In addition, this research explores how learning is involved in the process of MCS institutionalisation to build a control culture. This research utilises an ethnographic case study. Primary data was gathered through interviews and observations while secondary data was collected by reviewing the company's documents. Semi-structured interviews were conducted with 14 respondents. Meanwhile, observations were conducted from 2012 to 2018, during which time the researcher was assigned as the Board of Controller at the company. To corroborate data from interviews and observation, few relevant documents of the company were reviewed. It is found that management control practices in this water supply company is institutionalised in organisational culture by adapting collaborative learning throughout the business processes. There are four important foundations which are crucial when management control practices are institutionalised in organisational culture; they are collective culture, reward orientation, culture control, and learning environment. This research contributes in developing a conceptual framework of learning-based institutionalisation. It is believed by people in the organisation that learning-based institutionalisation will produce stronger control culture. Finally, directions for future research were discussed 2022 Thesis https://etd.uum.edu.my/10960/ https://etd.uum.edu.my/10960/1/s93881_01.pdf text eng 2025-12-14 staffonly https://etd.uum.edu.my/10960/2/s93881_02.pdf text eng 2025-12-14 staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Sawandi, Norfaiezah
topic	HB615-715 Entrepreneurship Risk and uncertainty Property
spellingShingle	HB615-715 Entrepreneurship Risk and uncertainty Property Praptapa, Agung Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia
description	The Management Control System (MCS) is a tool and an organisational device to ensure that strategies planned by the organisation could accomplish its goals. To date, research regarding MCS focuses more on profit-oriented companies. There has been a lack of studies investigating the MCS application in a firm that balances its orientation of profit and social mission. To fill this gap, this study investigates how MCS is applied and institutionalised in a local government-owned company to control its operation. In addition, this research explores how learning is involved in the process of MCS institutionalisation to build a control culture. This research utilises an ethnographic case study. Primary data was gathered through interviews and observations while secondary data was collected by reviewing the company's documents. Semi-structured interviews were conducted with 14 respondents. Meanwhile, observations were conducted from 2012 to 2018, during which time the researcher was assigned as the Board of Controller at the company. To corroborate data from interviews and observation, few relevant documents of the company were reviewed. It is found that management control practices in this water supply company is institutionalised in organisational culture by adapting collaborative learning throughout the business processes. There are four important foundations which are crucial when management control practices are institutionalised in organisational culture; they are collective culture, reward orientation, culture control, and learning environment. This research contributes in developing a conceptual framework of learning-based institutionalisation. It is believed by people in the organisation that learning-based institutionalisation will produce stronger control culture. Finally, directions for future research were discussed
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Praptapa, Agung
author_facet	Praptapa, Agung
author_sort	Praptapa, Agung
title	Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia
title_short	Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia
title_full	Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia
title_fullStr	Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia
title_full_unstemmed	Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia
title_sort	institutionalization of management control system practices in a local-government-owned water supply company in indonesia
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2022
url	https://etd.uum.edu.my/10960/1/s93881_01.pdf https://etd.uum.edu.my/10960/2/s93881_02.pdf
_version_	1794023798189588480

Institutionalization of management control system practices in a local-government-owned water supply company in Indonesia

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