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Management controls in family-owned businesses (FOBs): A case study of an Indonesian family-owned University

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  • Tsamenyi, Mathew
  • Noormansyah, Irvan
  • Uddin, Shahzad

Abstract

This paper reports on the results of a case study of management controls in an Indonesian family-owned University. The paper attempts to understand the nature and dynamics of management controls in the operations of the University. Data for the analyses are gathered from multiple sources including document analysis, observations and semi-structured interviews. The findings of the case study showed that culture and social relations are very instrumental in the management of the University [Ansari, S. L., & Bell, J. (1991). Symbolism, collectivism and rationality in organizational control. Accounting, Auditing and Accountability Journal, 4(2), 4–27]. Decisions such as recruitment, rewards, performance evaluation, and resource allocations are often made in cognizance of social and cultural factors. The strong influence of culture and social relations in the organization thus made formal management controls less relevant. These findings have implications for understanding management controls in FOBs especially in the developing world.

Suggested Citation

  • Tsamenyi, Mathew & Noormansyah, Irvan & Uddin, Shahzad, 2008. "Management controls in family-owned businesses (FOBs): A case study of an Indonesian family-owned University," Accounting forum, Elsevier, vol. 32(1), pages 62-74.
    • Handle: RePEc:eee:accfor:v:32:y:2008:i:1:p:62-74
    DOI: 10.1016/j.accfor.2006.10.001
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    References listed on IDEAS

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    3. Chan, K. Hung & Lew, Albert Y. & Tong, Marian Yew Jen Wu, 2001. "Accounting and management controls in the classical Chinese novel: A Dream of the Red Mansions," The International Journal of Accounting, Elsevier, vol. 36(3), pages 311-327, September.
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    Cited by:

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    2. Ulrike Schmidt & Thomas Günther, 2016. "Public sector accounting research in the higher education sector: a systematic literature review," Management Review Quarterly, Springer, vol. 66(4), pages 235-265, December.
    3. Stergiou, Konstantinos & Ashraf, Junaid & Uddin, Shahzad, 2013. "The role of structure and agency in management accounting control change of a family owned firm: A Greek case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 62-73.
    4. Martin R. W. Hiebl & Barbara Mayrleitner, 2019. "Professionalization of management accounting in family firms: the impact of family members," Review of Managerial Science, Springer, vol. 13(5), pages 1037-1068, November.
    5. Suryani, Ani Wilujeng & Helliar, Christine & Carter, Amanda J. & Medlin, John, 2018. "Shunning careers in public accounting firms: The case of Indonesia," The British Accounting Review, Elsevier, vol. 50(5), pages 463-480.
    6. Wihantoro, Yulian & Lowe, Alan & Cooper, Stuart & Manochin, Melina, 2015. "Bureaucratic reform in post-Asian Crisis Indonesia: The Directorate General of Tax," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 44-63.

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