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Article
Publication date: 2 March 2015

Sujoko Efferin and Monika S. Hartono

This study aims to provide insight into the meaning and perceptions of leadership and its subsequent management control system (MCS) practices in family business in less developed…

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Abstract

Purpose

This study aims to provide insight into the meaning and perceptions of leadership and its subsequent management control system (MCS) practices in family business in less developed countries. More specifically, the study attempts to understand the cultural context of family business and its importance in developing its leadership and MCS, the production and reproduction processes of the culture into the MCS and the resulting MCS.

Design/methodology/approach

We shared the view that organizational reality is negotiated and constructed by collective participants’ consciousness. The study used interpretive case study. Interviews, observation and documentary analysis were used to collect the data.

Findings

Leadership and MCS of family business is embedded in its societal culture. A leader–owner is not a creator but a mere manager of organizational culture because he/she is also a product of the societal culture. The owner and his/her inner circle (family and non-family members) may collectively play crucial roles in producing and reproducing the legitimate MCS based on the extended family concept. In this sense, cultural control based on shared family norms is the most dominant one and simplifies process and result controls. However, business pragmatism may go hand-in-hand with the culture in giving room for MCS transformations.

Research limitations/implications

The family business under study is still run by the family’s first generation, has no subsidiaries and is embedded in Javanese paternalistic culture. Although rich in details, the sample size of the study is a limitation.

Practical implications

This study encourages the owners of a family business to consider the use of strong cultural control along with bureaucratic controls to create a sustainable organisation.

Originality/value

This study offers insight to help understand and explain how leadership and MCS practices in family business are embedded in broader societal culture in less developed countries.

Details

Journal of Accounting & Organizational Change, vol. 11 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 10 January 2024

Ray Sastri, Fanglin Li, Arbi Setiyawan and Anugerah Karta Monika

The tourism multiplier effect (TME) is the total economic impact of tourism demand, representing the linkages between tourism and other businesses in an area. However, study about…

Abstract

Purpose

The tourism multiplier effect (TME) is the total economic impact of tourism demand, representing the linkages between tourism and other businesses in an area. However, study about it is limited in Indonesia, especially at the provincial level and after the COVID-19 crisis. This study aims to estimate the TME in all provinces of Indonesia, test its differences in priority and non-priority areas before and after the COVID-19 crisis, analyze its spatial distribution and examine the determinant factor of TME

Design/methodology/approach

This study applies an input-output model to measure the TME of all provinces in Indonesia, an independent sample t-test to examine the similarity of TME in priority and nonpriority areas, a paired sample t-test to examine the similarity of it before and after the COVID-19 crisis, and spatial analysis to check its spatial relationship.

Findings

The result shows that regional TME ranges from 1.25 to 2.05 in 2019, which changed slightly over time. The empirical result shows the TME difference before and after the COVID-19 crisis, and there is a spatial correlation in terms of TME with the hot spots are clustered in the eastern region of Indonesia, However, there was a slight change in the position of hot spots during the COVID-19 crisis. Moreover, the spatial model shows that value-added and employment in agriculture, manufacturing, trade and transportation affect the size of TME.

Originality/value

This study contributes to the academic literature by providing the first estimate of the TME at the provincial level in Indonesia, comparing the it in priority and non-priority areas before and after the COVID-19 crisis, and mapping its spatial distribution.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

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