Deconstructing Management Control Systems: A Cultural and Binary Opposition Analysis

This research aims to deconstruct the Management Control System (MCS) concept using the cultural framework of Catur Purusa Artha (CPA) in Hindu philosophy. Balinese people believe that culture is always inherent in all their activities. Adopting a postmodern paradigm and a binary opposition synergy...

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Bibliographic Details
Published in:International journal of society, culture & language culture & language, 2024-03, Vol.12 (1), p.91-108
Main Authors: Putri, Putu Yudha Asteria, Triyuwono, Iwan, Hariadi, Bambang, Purwanti, Lilik
Format: Article
Language:English
Subjects:
Banking
binary opposition synergy
Colonialism
Communication
Competitive advantage
Corporate culture
Culture
Empathy
Employees
Empowerment
Financial institutions
hindu philosophy
Management accounting
Minority & ethnic groups
Philosophy
Postmodernism
Society
Spirituality
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Summary:This research aims to deconstruct the Management Control System (MCS) concept using the cultural framework of Catur Purusa Artha (CPA) in Hindu philosophy. Balinese people believe that culture is always inherent in all their activities. Adopting a postmodern paradigm and a binary opposition synergy methodology inspired by Lyotard's perspective, the study produces a CPA-based Management Control concept, which consists of four parts. In the first part, the Dharma element finds a sense of family, open management, and communication, which arc synergized with the Standard Operational Procedures (SOP). In the second part of the Artha clement, there is fairness and efforts concerning employee performance measures and work plans, budgets, and expenditures. The third part contains various desires in the Kama element, expressed as integrity, empathy, and trust in synergy with implementation. The final part is the estuary of the goal, namely honesty and a sense of belonging from the elements of Moksa, which is a synergy of reporting, supervision, and audit.
ISSN:2329-2210
DOI:10.22034/ijscl.2023.2012686.3191