Parulian Silaen
University of Wollongong, Accounting & Finance, Faculty Member
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Management control systems: a model for R&D units Purpose- The purpose of this paper is to develop a proposal for a new conceptual framework for management control systems (MCS) in R&D units. Design/methodology/approach- The paper is a... more
Management control systems: a model for R&D units Purpose- The purpose of this paper is to develop a proposal for a new conceptual framework for management control systems (MCS) in R&D units. Design/methodology/approach- The paper is a descriptive study that reviews the control literature and proposes an MCS framework in the light of four key elements: desired ends, actors, control implementation, and control tools. Findings- The study found two sub-elements of desired ends (directional and yardstick) to be complementary in a low level of uncertainty, while directional should be emphasized more in a high level of uncertainty. Five sub-elements of actors are used differently along the levels of uncertainty. The timing and use of formal and informal control types are found to be different regarding the level of uncertainty. Finally, the dimension and the value of control tools are used differently in those two distinctive situations. Research limitations/implications- The paper is lim...
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The Research and Development (R&D) organisations by the nature of business activities will have to deal with higher level of uncertainty than that of a non R&D organisation. This has an effect on the organisational goal setting (Chenhall,... more
The Research and Development (R&D) organisations by the nature of business activities will have to deal with higher level of uncertainty than that of a non R&D organisation. This has an effect on the organisational goal setting (Chenhall, 2003), planning system (McCaskey, 1974), and control systems (Hopwood, 1972; Simons, 1987; Williams et al, 1990; Chenhall, 2003, Bisbe and Otley, 2004). Therefore, question had been raised regarding the suitability of existing management control systems for such organisations (Cooper et. al., 1981; Abernethy & Stoelwinder, 1991; Chenhall, 2003). In recent years there has been an increasing interest on investigating the management control systems (MCS) in relation to R&D activities (Rockness & Shields, 1984; Tatikonda and Rosenthal, 2000; Ditillo, 2004). The major objective of this study is to propose a MCS framework for a R&D organisation in the light of four key elements of MCS, namely Desired Ends, Actors, Control Implementation, and Control Tool...
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Research and Development (R&D) organisation has different activity, employee’s characteristics, goals, and planning system from a non-R&D organisation. It requires Management Control Systems (MCS) that fit R&D activities. The study... more
Research and Development (R&D) organisation has different activity, employee’s characteristics, goals, and planning system from a non-R&D organisation. It requires Management Control Systems (MCS) that fit R&D activities. The study proposes four important core elements of MCS particularly for a R&D organisation: desired ends, actors, control implementation, and control tools. The study investigates the existence and the use of those core elements in R&D project from the Government units and the control systems implemented by three government units. The study finds the existence of desired ends to have qualitative characteristics and to use it to control the project direction and to limit the scientific boundary. The actor is found to be treated differently, and therefore the use of decision space to reduce domination of the actor over the controller is found to be implemented. The MCS is found to be implemented in three stages: Input, Process, and Output stage. All of the three gove...
The purpose of this paper is to study the outcome of performance audit of an Indian research and development organisation, NIB and explore the utility of performance audit tools in determining the causes which lead to the failure of this... more
The purpose of this paper is to study the outcome of performance audit of an Indian research and development organisation, NIB and explore the utility of performance audit tools in determining the causes which lead to the failure of this particular organisation. A set of control tools developed by Silaen and Williams (2009) for the study of Research and Development organisation are applied in this case. The elements of the tools developed by Silaen and Williams (2009) consist of dimensions and value of representation. Four dimensions of control tools are given as directional, bureaucratic, scientific and financial. Three values of representation are given as external, internal and social value of representation. A matrix of dimensions and value of representation is developed and applied to the audit report of National Institute of Biologicals (NIB) of the Government of India. It is concluded that the audit findings of Comptroller and Auditor General of India in regard to NIB used al...
The “Culture System” was enforced in Java and other parts of Indonesia by the Dutch colonial government between 1830 and 1870. Under this system, Indonesian farmers were forced to put aside part of their land and labour for growing cash... more
The “Culture System” was enforced in Java and other parts of Indonesia by the Dutch colonial government between 1830 and 1870. Under this system, Indonesian farmers were forced to put aside part of their land and labour for growing cash crops such as sugar, coffee, indigo, tobacco and pepper, so that they could pay their land tax to the Dutch. This paper examines the ramifications of two aspects of the Culture System and the policies that allowed its administration. The first of these is the segregation of education and access to higher-level employment on the grounds of race. The second is the monopoly of transportation and trade held by the NHM (Nederlandsche Handel-Maatschappij) during this period. This paper measures these two aspects of the Culture System against the moral standards required by John Rawls’ “original position” argument, and finds them to be lacking.
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level but the translation of that into operational goals may not be self-evident. Such operational goals may need frequent modification in the light of new knowledge, and the cause and effect relationships are normally less well defined... more
level but the translation of that into operational goals may not be self-evident. Such operational goals may need frequent modification in the light of new knowledge, and the cause and effect relationships are normally less well defined in key dimensions than most other human endeavours. Repetition of tasks increases the ability to predict future events and/or consequences, and decreases uncertainty (Thompson, 1967, p. 16), to which the traditional model of rational choice can be applied. However, in the situation where operational goals are often ill defined and/or discretionary, this model would probably be inappropriate (Cooper et al., 1981, p. 179). As the objectives of the RD Flamholtz, 1983). The behaviour of personnel within an organisation should follow, or presumably will strive for or will be influenced by, control systems following a set of behaviour patterns that had been defined as being appropriate. This type of presumption is similar to that in administrative control,...
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This study aims to test green accounting which is moderated by harmonious culture (green culture) in building a green reputation of a hotel. Green accounting activities consisted of environmental awareness, environmental involvement, and... more
This study aims to test green accounting which is moderated by harmonious culture (green culture) in building a green reputation of a hotel. Green accounting activities consisted of environmental awareness, environmental involvement, and environmental reporting. The concept of harmonious culture emphasises the harmonisation with God, human being, and the environment to reach happiness. The implementation of the two variables legitimates a green hotel, and therefore acts as a signal for consumers to help in hotel selection. Quantitative analysis with Partial Least Square (PLS) method was used to process data collected through questionnaires. Sampling was conducted using purposive sampling with criteria of the hotels participating in tri hita karana award in 2016. There were 124 hotels that met the criteria and 100 who were willing to fill the questionnaire. The research results indicated that environmental awareness, environmental involvement, and environmental reporting had a contri...
The “Culture System” was enforced in Java and other parts of Indonesia by the Dutch colonial government between 1830 and 1870. Under this system, Indonesian farmers were forced to put aside part of their land and labor for growing cash... more
The “Culture System” was enforced in Java and other parts of Indonesia by the Dutch colonial government between 1830 and 1870. Under this system, Indonesian farmers were forced to put aside part of their land and labor for growing cash crops such as sugar, coffee, indigo, tobacco and pepper so that they could pay their land tax to the Dutch. This paper examines the ramifications of this policy and how it supported the interests of the Dutch colonial masters, but it also looks at how the policy promoted ideals of rationality, quantification and efficiency in the Indonesian archipelago. In tracing the impact that these ideas brought with them, this paper uses ideas drawn from Michel Foucault, and argues that the Culture System used a particular intellectual and social technology to achieve markets and economic rationality.
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The “Culture System” was enforced in Java and other parts of Indonesia by the Dutch colonial government between 1830 and 1870. Under this system, Indonesian farmers were forced to put aside part of their land and labour for growing cash... more
The “Culture System” was enforced in Java and other parts of Indonesia by the Dutch colonial government between 1830 and 1870. Under this system, Indonesian farmers were forced to put aside part of their land and labour for growing cash crops such as sugar, coffee, indigo, tobacco and pepper so that they could pay their land tax to the Dutch. This paper briefly examines some of the ramifications of this policy and how it supported the interests of the Dutch colonial masters. It also looks at how the policy promoted ideals of rationality, quantification and efficiency in the Indonesian archipelago. This is not to suggest that various forms of calculation and trade were not already well known in Indonesia, but rather that the taxation policy and enforced substitution of cash crops for traditional staple foods by an alien and very distant master (the Dutch) provides a particularly stark example of the imposition of the technology of quantification. In tracing the impact that these idea...
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Research and Development (R&D) organisation has different activity, employee's characteristics, goals, and planning system from a non-R&D organisation. It requires Management Control Systems (MCS) that fit R&D activities. The study... more
Research and Development (R&D) organisation has different activity, employee's characteristics, goals, and planning system from a non-R&D organisation. It requires Management Control Systems (MCS) that fit R&D activities. The study proposes four ...
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The―Culture System‖ was enforced in Java and other parts of Indonesia by the Dutch colonial government between 1830 and 1870. Under this system, Indonesian farmers were forced to put aside part of their land and labour for growing cash... more
The―Culture System‖ was enforced in Java and other parts of Indonesia by the Dutch colonial government between 1830 and 1870. Under this system, Indonesian farmers were forced to put aside part of their land and labour for growing cash crops such ...
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Research and Development (R&D) organisation has different activity, employee’s characteristics, goals, and planning system from a non-R&D organisation. It requires Management Control Systems (MCS) that fit R&D activities. The study... more
Research and Development (R&D) organisation has different activity, employee’s characteristics, goals, and planning system from a non-R&D organisation. It requires Management Control Systems (MCS) that fit R&D activities. The study proposes four important core elements of MCS particularly for a R&D organisation: desired ends, actors, control implementation, and control tools. The study investigates the existence and the use of those core elements in R&D project from the Government units and the control systems implemented by three government units. The study finds the existence of desired ends to have qualitative characteristics and to use it to control the project direction and to limit the scientific boundary. The actor is found to be treated differently, and therefore the use of decision space to reduce domination of the actor over the controller is found to be implemented. The MCS is found to be implemented in three stages: Input, Process, and Output stage. All of the three gove...
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The Asian Development Model and Mining Reforms in Indonesia This aim of this paper is to give readers an introduction to the Asian Development Model and use that to examine mining reforms in Indonesia. The paper argues that there is an... more
The Asian Development Model and Mining Reforms in Indonesia This aim of this paper is to give readers an introduction to the Asian Development Model and use that to examine mining reforms in Indonesia. The paper argues that there is an Asian Development Model and that the Indonesian mining reforms, in particular the requirement over time for 51 percent Indonesian ownership and the ban on the export of unprocessed resources, represent an attempt by the Indonesian state to speed up industrialisation in the country and spread more of the benefits from mining to ordinary citizens in the recently democratised and politically decentralised country. In attempting to show strength however, the Indonesian state is exposing some weakness. The impact on jobs, revenue and production has been adverse although Foreign Direct Investment has increased. This latter may be because it is foreign multinational mining companies who are better placed than local mining enterprises to build smelters. The s...
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Purpose – The purpose of this paper is to develop a proposal for a new conceptual framework for management control systems (MCS) in R&D units. Design/methodology/approach – The paper is a descriptive study that reviews the control... more
Purpose – The purpose of this paper is to develop a proposal for a new conceptual framework for management control systems (MCS) in R&D units. Design/methodology/approach – The paper is a descriptive study that reviews the control literature and proposes an MCS framework in the light of four key elements: desired ends, actors, control implementation, and control tools. Findings –