Deconstruction of Management Control Systems and the Role of Culture in Traditional Banking Institutions

Putu Yudha Asteria Putri, Iwan Triyuwono, Bambang Hariadi and Lilik Purwanti

Economic Studies journal, 2024, issue 5, 25-41

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.

JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:bas:econst:y:2024:i:5:p:25-41

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