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

Author

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  • Mathew Tsamenyi
  • Irvan Noormansyah
  • Shahzad Uddin

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

  • Mathew Tsamenyi & Irvan Noormansyah & Shahzad Uddin, 2008. "Management controls in family-owned businesses (FOBs): A case study of an Indonesian family-owned University," Accounting Forum, Taylor & Francis Journals, vol. 32(1), pages 62-74, March.
    • Handle: RePEc:taf:accfor:v:32:y:2008:i:1:p:62-74
    DOI: 10.1016/j.accfor.2006.10.001
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    Cited by:

    1. Ibrahim Bader Alharbi & Rossilah Jamil & Nik Hasnaa Nik Mahmood & Awaluddin Mohamed Shaharoun, 2023. "Transformational Leadership’s Impact on Organizational Innovation: The Mediating Role of Management Control System," Global Business Review, International Management Institute, vol. 24(6), pages 1418-1433, December.
    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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