From physical to accounting control: a study of accounting change resistance

@article{Wahyudi2009FromPT,
  title={From physical to accounting control: a study of accounting change resistance},
  author={I. Wahyudi},
  journal={Journal of Accounting \& Organizational Change},
  year={2009},
  volume={5},
  pages={228-242}
}
  • I. Wahyudi
  • Published 2009
  • Sociology
  • Journal of Accounting & Organizational Change
Purpose – The purpose of this paper is to examine an effort by management of a private higher education institution in Indonesia to replace its informal, relationship‐based performance system which relied on physical discourse – overseeing operational details that focus on physical accomplishment of tasks – and personal control by the school head, with a tight budgetary control system which relied on technical efficiency and rational discourse.Design/methodology/approach – The paper is an… Expand
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