KONSTRUKSI SOSIAL PERUBAHAN STATUS ORGANISASI DAN SISTEM PENGENDALIAN MANAJEMEN (STUDI KASUS PADA PERUBAHAN PTN MENJADI BLU PADA UNIVERSITAS DIPONEGORO SEMARANG)

Abstract

ABSTRACT This study is case study conducted in an Indonesian university. The aim ofthis study is to understand motives behind the organizational change and to analyse the effect of such change on management control system (MCS). Ontologically, this study is built on a belief that organizational change and MCS are socially constructed reality involving social, organization and organizational environment. The main research question of this study is why and how the organization change their status and its effect on management control system (MCS). Method ofdata collecting in this study was interview, direct observation, and analysis organization's documents. Collected data then was analyzed through triangulation and interpretation. Result of this study showed that motivation of the organization change their status was various including the needfor managingfinanceflexibility, desire to grow up, and to gain legitimacy. This study showed that organizational change and MCS are built from socially constructed reality involving some aspects such as social, organization, and environment. Keywords : management control system (MCS), organizational change, organizational growth, legitimacy.