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- W3199469667 abstract "This paper investigates the SME's management control, human resources, and cultural context in Indonesia. These perspectives come into 2 (two) themes; Professional Capacity and Company Strategy. Most SMEs show a struggle in developing human quality and in particular, Indonesia's SMEs, also lack process controls due to their beliefs and cultures. Nonetheless, despite the positive impacts for the business sustainability that previous researchers have found, the implementation of MCS still has not been adequately done by the SME due to their several limitations. Thus, this paper aims to analyze a company perspective regarding the MCS implementation, specifically in the new phenomenon related to the contingent factors that arise from company issues and challenges using a case study from a clothing manufacturing company. The research question proposes for this research study is How does Indonesia's SME implement its management control within limited resources and local culture? Keywords: management control system, SME, contingency-based research, SME Point of View, Business Issues, MCS strategy" @default.
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- W3199469667 date "2021-10-08" @default.
- W3199469667 modified "2023-09-27" @default.
- W3199469667 title "Human Resources, Management Control, and Culture, an Exploratory Study of Indonesia's SME" @default.
- W3199469667 doi "https://doi.org/10.35609/gcbssproceeding.2021.12(93)" @default.
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