Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1108159 | Procedia - Social and Behavioral Sciences | 2015 | 8 Pages |
Abstract
This study is intended to explore the cultural values underlying the company's management control system design by using interpretive paradigm, an ethnographic method is carry out to explore the cultural meanings. The researcher chooses the X Padang Restaurant group (GRPXJ) as a research object. The GRPXJ management control system (MCS) is affected by the Minangkabau culture and modern values. Its MCS design is flexible, and it is not hierarchical organizational structure but more flat, decentralization patterned with large autonomy in every branch, accounting system are based on mato profit-sharing, and the management of restaurant is more like a self-organizing entity.
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