A CULTURAL REALM OF CONTROL: A STUDY OF CONTROL PRACTICES IN AN INDONESIAN LISTED COMPANY

Abstract

This paper reports a field study on the relationship between control practices and its or-ganisational context. It will provide an understanding on how control including budgeting is practiced within a specific context of the cultures of an organisation. Evidence brought into this ethnography is grounded in the everyday functioning of control. Therefore, this study is about organisational control as it focuses on the organisation members' responses and actions related to control practices. The observation has been directed toward actions of the members beyond the management discretion. As this study identifies several elements of control practices that exhibit the members' shared of meanings, it focuses on the cultural significance of day-to-day control activities. Keywords. ethnography, organisational control, management accounting, culture