The Relationship Between Adopting and Utilizing a Centralistic Management Control System in Indonesian Local Government: Impacts on Organisational Learning
This thesis has examined the adoption and implementation of a centralistic management control system in Indonesian Local Governments (ILGs). A theoretical model of the adoption of SAKIP in ILGs and the relationship between the diagnostic and interactive use of SAKIP and ILGs' organizational lea...
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| Format: | Thesis |
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Curtin University
2017
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| Online Access: | http://hdl.handle.net/20.500.11937/70512 |
| Summary: | This thesis has examined the adoption and implementation of a centralistic management control system in Indonesian Local Governments (ILGs). A theoretical model of the adoption of SAKIP in ILGs and the relationship between the diagnostic and interactive use of SAKIP and ILGs' organizational learning capabilities was developed and tested empirically within an institutional theory framework. The findings highlight the complexity and dynamic process of adopting and implementing a MCS such as SAKIP in a highly bureaucratic environment. |
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