Anna
Anna
id
Skripsi
Diajukan Untuk Melengkapi Tugas-Tugas dan Memenuhi Syarat-Syarat
Untuk Memperoleh Gelar Sarjana Ekonomi
Universitas Sebelas Maret
Surakarta
Disusun Oleh:
Ana Yuliarti
F.1302012
SURAKARTA
2004
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ABSTRAKSI
Ana Yuliarti
F 1302012
Masalah yang akan direview adalah pada bagian konsep teoritis penelitian,
metodologi penelitian, dan hasil penelitian. Bagian konsep teoritis penelitian akan
direview mengenai kecukupan tiga teori (teori general system, teori kontinjensi
dan teori institusional) untuk memenuhi tujuan penelitian. bagian metodologi
penelitian, akan direview mengenai tiga hal (teknik pengumpulan data, teknik
pemilihan sampel, serta analisis data) apakah sudah sesuai untuk tujuan penelitian.
Bagian akhir, akan mereview mengenai hasil penelitian. Hal-hal yang akan
direview pada bagian ini meliputi :(1) validitas hasil penelitian setelah dilakukan
review baik dari aspek teoritis maupun aspek metodologi, (2) perbandingan hasil
penelitian dengan penelitian sejenis, (3) penerapan hasil penelitian di Indonesia.
Abstract
Ana Yuliarti
F 1302012
Oleh pembimbing :
LEMBAR PENGESAHAN
Jurusan Akuntansi
MOTTO
Dengan menyebut nama Allah Yang Maha pemurah lagi Maha Penyayang
Segala puji bagi Allah, Tuhan semesta alam
Maha Pemurah lagi Maha Penyayang
Yang menguasai hari pembalasan
Hanya Engkaulah yang kami sembah, dan hanya kepada Engkaulah kami
mohon pertolongan
Tunjukilah kami jalan yang lurus
(yaitu) jalan orang-orang yang telah Engkau anugerahkan ni’mat kepada
mereka; bukan (jalan) mereka yang dimurkai dan bukan (pula jalan)
mereka yang sesat.
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PERSEMBAHAN
Teruntuk alamamaterku,
tempat dimana aku pernah singgah, dengan segala harapan dan cita-cita.
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KATA PENGANTAR
?@ABCDEFGHCDID?JK
13. Jepang satu.....sensei novi and sensei alfa. (septi, ayu, Fahruddin, zaky, Harry,
mbak Hasih dan bu yenni) san...arigato gozaimasu...
14. Temen-temen TPA nurkhasanah (ustadz and ustadzahnya), afwan ana enggak
bisa memberikan yang terbaik. Buat adik-adiknya maap yaaa, suka bentak-
bentak.
15. family at Demak, Purwokerto, Banjarnegara, Mataram, etc juga sahabat-
sahabat seperjuangan (dari TK, SD, SMP, SMA) nan jauah di mato atas
segala do’a dan senyum kalian...maaf jika aku belum bisa menjadi sahabat n
saudara yang baik untuk kalian.
16. everything in my room,..yang selalu jadi curahan hatiku...saat aku seneng,
sedih...si NONO’kia” yang sekarang tak tahu engkau dimana...selalu jadi
penghiburku saat aku jenuh..snake II.., si KOKOM’puter”...yang di saat
menjelang hari H harus capek nemenin aku, ..siPOLY”tron”..yang 24 jam
nemenin KIPANG, wekerku yang selalu mbangunin tidurku, widebed n
priend yang selalu memanjakanku saat aku capek...,si koMO,...hiburan
baru..yang selalu kunanti..
Serta semua pihak yang telah membantu dalam penulisan skripsi ini. Semoga
Allah SWT senantiasa memberikan rahmat dan anugrah-Nya yang berlimpah
sebagai balasan atas budi baik yang telah dilakukan.
Penulis menyadari bahwa penyusunan skripsi ini masih jauh dari sempurna.
Oleh karena itu kritik dan saran sangat penulis harapkan demi perbaikan di masa
datang. Akhir kata besar harapan penulis, semoga skripsi ini bermanfaat bagi kita
semua, Amin….Ya Rabbal ‘Alamin
Wassalamu’alaikum. Wr. Wb.
Agustus 2004
Ana Yuliarti
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DAFTAR ISI
HALAMAN JUDUL..................................................................................... .. i
HALAMAN ABSTRAKSI ........................................................................... .ii
HALAMAN PERSETUJUAN PEMBIMBING ........................................... iv
HALAMAN PENGESAHAN......................................................................... v
HALAMAN MOTTO .................................................................................... vi
HALAMAN PERSEMBAHAN ...................................................................vii
HALAMAN KATA PENGANTAR ............................................................viii
DAFTAR ISI................................................................................................. xi
BAB
I. PENDAHULUAN ............................................................................ 1
A. Ringkasan Artikel....................................................................... 1
1. latar belakang artikel ............................................................ 1
2. tujuan artikel......................................................................... 2
3. dasar teoritis artikel .............................................................. 2
4. metodologi penelitian artikel................................................ 4
5. hasil penelitian artikel .......................................................... 7
6. diskusi dan kesimpulan artikel ............................................. 14
B. Tujuan dan Kegunaan Penelitian................................................ 16
C. Perumusan Masalah.................................................................... 16
D. Pendekatan Penelitian................................................................. 17
E. Organisasi Bab-Bab Selanjutnya................................................ 18
C. Ringkasan..................................... .............................................. 27
V. KESIMPULAN .......................................................................... 62
LAMPIRAN
A. artikel utama dengan judul “ Management Accounting and Control System
Changes in a Public Sector Context : a Case Study”.
B. artikel pembanding dengan judul “Rationality, New Public Management and
Changes in Management Control System : a Study of Managing Change in
an Australian Local Government Setting”.
C. artikel pembanding dengan judul “ The Process and The Consequences of
Organizational Restructure The Case For a Central Bank”
library.uns.ac.id digilib.uns.ac.id
BAB I
PENDAHULUAN
A. Ringkasan Artikel
1. Latar belakang
hipotik) untuk masyarakat ekonomi kecil dan menengah di Fiji. Artikel ini
kecil sering kali diabaikan dan mereka berusaha untuk menjadi penghuni
Masalah lahan adalah satu hal yang paling banyak menimbulkan masalah
sektor publik. Hal ini membuat HA harus dapat bertahan sendiri dan
2. Tujuan Artikel
3. Dasar Teoritis
dengan faktor sosial, sejarah, politik dan budaya yang merupakan faktor
Miller dan O’leary, Scapens dan Roberts, Hoque dan Hopper, Broadbent
(Hoque dan Hopper, Hoque dan Alam dalam Sharma, 2000). Pada studi
kasus Hoque dan Hopper dalam Sharma (2000) menyatakan bahwa agen
pendonor eksternal dan negara adalah hal yang sangat berpengaruh pada
Bangladesh jute mill, yang mengalami perubahan atas dasar faktor sosial
dan kondisi politik yang tidak stabil. Hoque dan Hopper dalam Sharma
4. Metodologi Penelitian
yang berfokus pada studi kasus (Yin, Humphrey dan Scapens dalam
organisasi.
tersebut adalah :
diseleksi dari beberapa bagian di HA. Topik utama yang dipilih untuk
hal ini memunculkan dua badan yang terpisah yaitu HA dan PRB.
tidak begitu lama, para staf yang memutuskan untuk pindah ke PRB,
tren global, dan ini membawa pengaruh adanya pemisahan dua divisi.
efisiensi operasi dan memastikan bisnis dapat berjalan terus dan dapat
berkembang.
HA.
sektor publik lain seperti FEA, dan Telecom. Hal ini sesuai dengan
teori institusional.
hingga dua hari. TQM telah memperjelas visi dan misi organisasi bagi
pada proses dan alat yang dapat memperbaiki mereka. Para supervisor
Sharma, 2000).
d. Pengukuran Kinerja
negara mengenai sektor publik. Masa kerja para manajer adalah tiga
tahun dan dapat diperpanjang sesuai dengan target dan tujuan yang
Pada awal tahun 1999 dimulai program penilaian kinerja staf, yang
lima menit hingga satu jam untuk melakukan diskusi tentang penilaian
pelatihan.
eksternal, yaitu federasi buruh fiji, hal ini sejalan dengan teori
substansialnya.
tersebut.
b. teori kontinjensi,
efektif sangat tergantung pada situasi yang ada pada organisasi itu
c. teori institusional
sektor publik,
yang dipakai dalam penelitian untuk memperoleh hasil yang lebih baik
C. PERUMUSAN MASALAH
penelitian?.
data, metode pemilihan sampel, dan teknik analisis data) sudah cukup
penelitian sejenis ?.
dilakukan :
b. metodologi penelitian,
c. hasil penelitian.
artikel utama.
artikel utama.
Bab 5, kesimpulan.
BAB II
Bab II berisi review terhadap aspek teoritis dari artikel dengan judul
dari dimensi sosial dan dimensi politik. Data yang diperoleh selama penelitian
dimaksudkan agar saling melengkapi dan dapat membangun sebuah analisis yang
utuh (Hoque dan Hopper, Ansari dan Euske, Berry et al. dalam Sharma, 2000).
Teori Institusional
Teori institusional mempelajari bagaimana sebuah organisasi
para stakeholder mereka. Teori ini juga menunjukkan bahwa untuk dapat
akan sama dengan organisasi lain adalah isomorfisme koersif, mimetik, dan
normatif.
Feldman dan March, March, March dan Olsen dalam Moll dan Hoque
rasional. March, March dan Olsen dalam Moll dan Hoque (2000)
menunjukkan bahwa proses reformasi dalam sektor publik sama sekali tidak
rasional, tetapi lebih bersifat “window dressing” dari organisasi. Hal ini
kultural yang jelas dari organisasi sektor publik, adalah hal yang sangat
(Meyer dan Rowan, March dan Olsen dalam Moll dan Hoque, 2000). Teori
pada hasil penelitian. Masuk dalam kategori isomorfis koersif adalah apabila
lain karena secara tidak langsung mengadopsi norma dan nilai pada
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organisasi.
Teori perilaku
Ketiga teori tersebut tidak menjelaskan efek perubahan MACS
hubungan ini.
efektivitas.
input, konversi, dan output aktivitas yang lebih dekat dengan customer
dan menemukan cara yang lebih baik untuk mengirimkan barang dan
organisasi.
peningkatan komitmen.
dilihat dari resistensi terhadap sistem kontrak kerja. Resistensi ini dapat
ketidakpastian.
terdapat dua kekuatan yang saling berlawanan satu sama lain dan
kekuatan yang saling bertentangan ini. Ketika dua kekuatan yang saling
melakukan kedua-duanya.
teori rewards
Ringkasan
Dari hasil review terhadap aspek teoritis terhadap penelitian Sharma
yaitu proses koersif, mimetik dan normatif, sehingga dapat diketahui alasan
dan tujuan suatu organisasi melakukan praktek yang sama dengan organisasi
lain.
library.uns.ac.id digilib.uns.ac.id
BAB III
Bab III ini akan menguraikan review mengenai metodologi penelitian yang
digunakan dalam artikel dengan judul “Management Accounting and Control
System Changes in a Public Sector Context : a Case Study”.
Penelitian mengenai perubahan MACS di HA termasuk dalam kategori
naturalistic research atau penelitian alamiah. Peneliti menggunakan pendekatan
interpretatif untuk menjelaskan perubahan MACS di HA. Untuk studi kasus ini,
peneliti mempercayakan deskripsi peristiwa yang terjadi di HA kepada partisipan
organisasi.
Peneliti menggunakan tiga pendekatan teori yang berhubungan dengan
penelitian ini, yaitu general system, teori kontinjensi, dan teori institusional.
Review pada metodologi penelitian ini bertujuan untuk mengetahui apakah teknik
pengumpulan data, pengambilan sampel, serta teknik analisis data sudah
memenuhi tujuan penelitian.
kepercayaan suatu informasi yang diperoleh melalui alat dan waktu yang berbeda
dalam metode kualitatif (Patton dalam Moleong, 1995). Hal itu dapat dicapai
dengan cara : (1) membandingkan data hasil pengamatan dengan hasil
wawancara; (2) membandingkan apa yang dikatakan di depan umum dan apa yang
dikatakan secara pribadi; (3) membandingkan apa yang dikatakan orang-orang
tentang situasi penelitian dengan apa yang dikatakannya sepanjang waktu; (4)
membandingkan keadaan dan perspektif seseorang dengan berbagai pendapat dan
pandangan orang seperti rakyat biasa, orang yang berpendidikan menengah atau
tinggi, orang berada, orang pemerintahan; (5) membandingkan hasil wawancara
dengan isi satu dokumen yang berkaitan. Pada triangulasi dengan metode,
menurut Patton dalam Moleong (1995), terdapat dua strategi, yaitu : (1)
pengecekan derajat kepercayaan penemuan hasil penelitian beberapa teknik
pengumpulan data dan (2) pengecekan derajat kepercayaan beberapa sumber data
dengan metode yang sama. Teknik trianggulasi yang ketiga adalah dengan jalan
memanfaatkan peneliti lain atau pengamat lainnya untuk keperluan pengecekan
kembali dengan derajat kepercayaan data. Pemanfaatan pengamat lainnya
membantu mengurangi kemencengan dalam pengumpulan data. Pada dasarnya
penggunaan satu tim penelitian dapat direalisasikan dilihat dari segi teknik ini.
Trianggulasi dengan teori, menurut Lincoln dan Guba dalam Moleong (1995),
berdasarkan anggapan bahwa fakta tertentu tidak dapat diperiksa derajat
kepercayaannya dengan satu atau lebih teori. Di pihak lain, Patton dalam Moleong
(1995) berpendapat lain, yaitu bahwa hal itu dapat dilaksanakan dan hal itu
dinamakan dengan penjelasan banding.
Tiga metode yang digunakan dalam pengumpulan data tersebut meliputi :
1. mempelajari dokumen organisasi (data sekunder),
dokumen tertulis dan arsip merupakan sumber data yang sering
memiliki posisi penting dalam penelitian kualitatif. Terutama bila
sasaran kajian mengarah pada latar belakang atau berbagai peristiwa
yang terjadi di masa lampau yang sangat berkaitan dengan kondisi
atau peristiwa masa kini yang sedang diteliti. Dokumen bisa memiliki
beragam bentuk dari yang tertulis sederhana sampai yang lebih
lengkap, dan bahkan bisa berupa benda-benda lainnya sebagai
peninggalan masa lampau. Demikian pula halnya arsip sering
memiliki peran sebagai sumber informasi yang sangat berharga bagi
pemahaman suatu peristiwa. Sumber data yang berupa arsip dan
dokumen biasanya merupakan sumber data pokok dalam penelitian
kesejarahan, terutama untuk mendukung proses interpretasi dari setiap
peristiwa yang diteliti. Mencatat dokumen ini oleh Yin dalam Sutopo
(1987) disebut sebagai content analysis dan dimasudkan bahwa
peneliti bukan sekedar mencatat isi penting yang tersurat dalam
dokumen atau arsip, tetapi juga tentang maknanya yang tersirat. Oleh
karena itu dalam menghadapi beragam arsip dan dokumen tertulis
sebagai sumber data, peneliti harus bisa bersikap kritis dan teliti.
Bahkan dalam penelitian historis, dokumen yang ditemukan wajib
dikaji kebenarannya, baik secara eksternal (kritik eksternal) yang
berkaitan dengan keaslian dokumen, dan juga secara internal (kritik
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Selain teori fenomenologi, teori hermeneutik juga menjadi dasar yang sangat
penting dalam penelitian kualitatif. Hermeneutik mengarah pada penafsiran
ekspresi yang penuh makna dan dilakukan dengan sengaja oleh manusia. Artinya,
kita melakukan interpretasi atas interpretasi yang telah dilakukan oleh pribadi atau
kelompok manusia terhadap situasi mereka sendiri (Smith dalam Sutopo, 2002).
Hal ini sejalan dengan pola pandang fenomenologi yang melihat makna dari
pandangan subjek yang dikaji. Setiap peristiwa atau karya memiliki makna dari
interpretasi para pelaku atau pembuatnya. Karya atau peristiwa yang merupakan
interpretasi atas sesuatu tersebut selanjutnya menghadapi pembaca dan
pengamatnya, dan ditangkap dengan interpretasi pula. Hal ini sejalan dengan apa
yang disebut dengan istilah Gadamer dalam Sutopo (2002) di dalam menjelaskan
karya seni, bahwa setiap karya akan selalu diciptakan kembali oleh pengamatnya,
atau dengan kata lain, mendapatkan makna baru yang diciptakan oleh
pengamatnya tersebut. Dalam penelitian kualitatif seorang peneliti hanya dapat
menyajikan suatu interpretasi (didasarkan pada nilai-nilai, minat dan tujuan) atas
interpretasi orang lain atau subjek yang diteliti yang juga didasarkan pada nilai-
nilai, minat dan tujuan mereka sendiri (Smith dan Heshusius dalam Sutopo, 2002).
Setiap langkah dalam penelitian kulitatif tidaklah terpisah secara tegas antara
satu dengan yang lain. Analisis data atau informasi bukan merupakan tahapan
tersendiri terpisah dari langkah atau kegiatan penelitian yang lain. Seluruh
langkah atau kegiatan penelitian kualitatif, merupakan proses yang berlangsung
simultan dan serempak, serta lengkap-melengkapi, oleh karena itu dikatakan
bahwa dalam penelitian kualitatif prosesnya sama dengan hasil yang hendak
dicapai, tidak terkecuali analisis data sebagai salah satu kegiatannya.
Analisis data dimulai sejak masuknya data atau informasi pendahuluan, pada
saat studi eksplorasi dilakukan sebagai kegiatan awal penelitian kualitatif. Data
yang dianalisis adalah data akhir yang tidak berubah lagi, baik karena sudah tidak
ada pertanyaan atau observasi yang perlu dilakukan, maupun karena sudah tidak
ada lagi sumber data yang perlu dimintai informasi. Data seperti itu dipisahkan
dan siap untuk diolah, bersamaan dengan terus dilakukannya kegiatan
pengumpulan data atau informasi lainnya.
Pengolahan atau analisis data atau informasi dilakukan untuk menemukan
makna setiap data atau informasi, hubungannya satu dengan yang lain dan
memberikan tafsirannya yang dapat diterima dengan akal sehat dalam konteks
masalahnya secara keseluruhan. Untuk itu data atau informasi yang telah
dikumpulkan dipilah-pilah kemudian dikelompok-kelompokkan sesuai dengan
rincian masalah-masalahnya masing-masing. Kemudian data atau informasi
tersebut dihubung-hubungkan dan dibanding-bandingkan satu dengan yang lain.
Dengan mempergunakan proses berpikir rasional, analitik, sintetik, kritik, dan
logis, dicari persamaan dan perbedaannya. Di samping itu dapat juga dicari
hubungannya dalam bentuk sebab-akibat, atau ketergantungan yang satu dengan
yang lain meskipun bukan dalam bentuk sebab-akibat. Analisis data mungkin pula
dilakukan dengan cara mendiskripsikan unsur-unsur yang merupakan bagian dari
sesuatu, atau sebaliknya mengkombinasikan dan mengintegrasikanberbagai unsur
yang terpisah-pisah, sehingga menjadi sesuatu sebagai satu kesatuan utuh.
library.uns.ac.id digilib.uns.ac.id
1. induksi komplit,
ternyata memiliki kondisi seperti itu. Data atau informasi tidak dari semua
unsur objek penelitian, tetapi hanya dalam jumlah yang dianggap cukup
Induksi ini berasal dari Francis Bacon, seorang tokoh empirisme yang
dan individual. Setiap fakta sebagai data empiris mengenai suatu variabel
tidak timbul dan jika timbul, maka variabel berupa kondisi atau
tidak ekstrim tetapi bergerak dari yang paling buruk sampai yang
bermacam-macam.
D. Ringkasan
BAB IV
Review mengenai hasil penelitian akan dibagi menjadi tiga bagian, yaitu :
validitas hasil penelitian setelah dilakukan review terhadap aspek teoritis maupun
aspek metodologi, perbandingan hasil penelitian dengan penelitian sejenis, serta
penerapan hasil penelitian di Indonesia.
yang digunakan selama penelitian telah mengukur konsep yang dimaksud oleh
peneliti.
yang telah berhasil digali, dikumpulkan, dan dicatat dalam kegiatan penelitian,
peneliti harus bisa memilih dan menentukan cara-cara yang tepat untuk
dengan beragam teknisnya harus benar-benar sesuai dan tepat untuk menggali
library.uns.ac.id digilib.uns.ac.id
tidak hanya tergantung dari ketepatan memilih sumber data dan teknik
data penelitian. Cara tersebut antara lain berupa teknik trianggulasi dan review
informan.
simpulan yang mantap diperlukan tidak hanya satu cara pandang. Patton
status, posisi perannya dalam konteks tertentu. Selain itu, peneliti juga
menggunakan sumber data lain yang berupa catatan, arsip, dokumen, yang
Dengan cara menggali data dari sumber data yang berbeda-beda dan juga
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teknik penumpulan data yang berbeda, data sejenis bisa teruji kemantapan dan
kebenarannya.
dan kuesioner terbuka. Dari tiga data yang diperoleh melalui beberapa teknik
karena itu sikap kritis dan terbuka sangat penting, dan teknik pengumpulan
tentang banyak hal yang bermanfaat untuk menjadi dasar bagi penggalian
dari beberapa peneliti. Dari pandangan dan tafsir yang dilakukan oleh
pada akhirnya bisa lebih memantapkan hasil penelitian. Dalam penelitian yang
yang lain. Dalam kondisi ini, trianggulasi peneliti bisa dilakukan dengan
membandingkan data sejenis dari setiap lokasi kasus. Dengan demikian jenis
data tertentu yang mungkin bersifat khusus yang mungkin diperoleh dari suatu
lokasi, bisa ditanyakan dan dicari dari lokasi yang lainnya untuk kegiatan
juga terdapat data semacam itu. Cara lain selain bisa untuk memantapkan
lebih dari satu teori dalam membahas permasalahan yang dikaji. Dari
lengkap, tidak hanya sepihak, sehingga bisa dianalisis dan ditarik simpulan
yang lebih utuh dan menyeluruh. Karena setiap pandangan teori selalu
ini peneliti bisa membahas dari teori-teori dari disiplin yang berbeda, atau bisa
juga dengan teori yang berbeda tetapi masih dalam satu disiplin. Banyak
peristiwa yang terjadi dalam masyarakat memiliki latar belakang yang sangat
rumit dan dilandasi oleh beberapa faktor yang saling berkaitan. Dalam
makna yang kaya perspektifnya. Meski demikian, dalam hal ini peneliti bisa
menggunakan satu teori lebih mendalam daripada teori yang lain sebagai
fokus utama dari kajiannya. Untuk analsis studi kasus ini, peneliti
diteliti di HA, ketiga perspektif teori ini belum secara lengkap menjelaskan
lengkap ini akan berpengaruh pada analisis dan terakhir akan berpengaruh
Dalam mambahas validitas penelitian ini Yin dalam Sutopo (2002) selain
sumber data ganda. Untuk lebih meningkatkan validitas bagi tercapainya mutu
penelitian ada dua cara lain yang disarankan yaitu penyusunan “data base”
dan penyusunan catatan mata rantai bukti penelitian. salah satu dari cara ini
telah digunakan oleh Sharma (2000) yaitu penyusunan “data base” yang
merupakan bukti data yang telah dikumpulkan dalam segala bentuknya seperti
tape recorder dan back up catatan guna memudahkan review serta usaha
peneliti yang cukup lama di lokasi studinya ini juga merupakan salah satu
bentuk jaminan bahwa apa yang disajikannya jelas lebih bisa dipercaya
daripada sajian yang didasarkan pada kehadiran peneliti dalam waktu pendek
satusetengah tahun yaitu dari tahun 1999 sampai dengan tahun 2000, sehingga
dari segi waktu, penelitian ini memenuhi validitas serta reliabilitas penelitian.
prioritas, dan proses. Sistem tersebut harus bersifat lebih dinamis terhadap
tuntutan dalam menghadapi perubahan lingkungan kompetitif yang cepat.
Ringkasan
Berdasarkan review atas aspek teoritis serta metodologi yang digunakan
pada studi kasus mengenai perubahan MACS di organisasi sektor publik HA,
penelitian sejenis yang dilakukan pada organisasi sektor publik lain, meskipun
sektor publik) di Indonesia hal utama yang harus diperhatikan adalah aspek
pada awal perubahan timbul resistensi dari para karyawan, hasil penelitian
mengindikasikan bahwa tidak semua sistem dan proses yang baru berjalan
BAB V
KESIMPULAN
adalah :
rewards.
Varma dan Chand (2001) dan Moll dan Hoque (2000) meskipun perspektif
DAFTAR PUSTAKA
Hoque, Z dan Hopper T., 1994, “Budgeting in The Public Sector in LDCS – Some
Research Finding”, http://www.yahoo.com/.
Hoque, Z dan Hopper T., 1997, “Budgeting in The Public Sector in LDCS – Some
Research Finding”, http://www.yahoo.com/.
library.uns.ac.id digilib.uns.ac.id
Jones, Gareth R, 2001, “Organizational Theory : Text and Cases 3ed “New Jersey
: Prentice Hall International, Inc.
Moll, Jodie dan Zahirul Hoque, 2000, “Rationality, New Public Management and
Changes in Management Control System : a Study of Managing Change in an
Australian Local Government Setting”. School of Accounting and Finance,
Griffith University, PMB 50 Goald Coast Mail Centre, Queensland 9726,
Australia
Sjabadhyni, Bertina, B.K. Indarwahyanti Graito, dan Rufus Patty Wutun, 2001,
”Pengembangan Kualitas SDM dari Perspektif PIO” Depok: Bagian Psikologi
Industri dan Organisasi Fakultas Psikologi Universitas Indonesia.
Varma, Veer Singh dan Chand Parmod, 2001, “The Process and The
Consequences of Organizational Restructure The Case For a Central Bank”,
Department of Accounting and Financial Management University of South
Pacific Laucala Campus, Suva, Fiji Island.
Parmod Chand
Chand_P@usp.ac.fj
*
Corresponding Author.
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ABSTRACT
1.0 Introduction
It is a widely held notion that changes in the public sector management are geared
towards promoting efficiency, effectiveness, cost saving and streamlining
managerialism (Broadbent and Guthrie, 1992; Covaleski et al., 1993). In
particular, research has focused on the role of MACS to enable organizations to
respond to environment of intense competition, rapid technological change and
uncertainty about future. As an organization’s MACS is expected to provide
timely, accurate, reliable and relevant information on performance, with such
changes, a firm’s internal accounting and control mechanisms also has to undergo
changes (see Hoque and Alam, 1999).
This study provides an analysis of the nature and effectiveness of MACS within a
developing country public sector organizational context. The major aim of this
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study is to show how the wider institutional factors have impacted on the changes
in MACS at the Reserve Bank of Fiji (RBF). It identifies the reasons for the
implementation of the TQM, the management performance based contract
systems and the need for changing the appraisal, reward and rating system. It also
identifies the efficiency and effectiveness concept related to change, the forces
behind these changes, the reaction of employees to these changes, and the impact
of the state on the organization restructures. This research discusses the diversity
of influences that shape accounting and control systems in organizations. The
Lewins (1947) three-stage model of organizational change will be the lens through
which the restructuring process will be examined. By investigating MACS
changes in a public sector, this study adds to the limited knowledge of MACS in
developing economies, which has been a neglected area of accounting research
(see Hoque & Hopper, 1997; Nandan, 1997a; Archary, 1998; Sharma, 2000).
The remainder of the paper is structured as follows. Section two provides the
motivation for the study and the research design is then discussed. Section three
examines strategic change, process restructuring and management control system
redesign at the RBF and section four identifies the impediments to MACS change.
Finally, the case study findings are interpreted against the extant literature;
utilizing the Lewins (1947) model.
This study examines the relatively unexplored area of MACS change, whereby
performance feedback mechanisms are used as part of strategic renewal. As
Lawson and Lillis (2001) have observed these routine self-regulating mechanisms
are potentially powerful in their capacity to ‘freeze’ organizations on either
desirable or undesirable strategic pathways. This study is extending the domain
of research done in the area of change to incorporate a Bank, and further intends
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Reserve Bank was selected for this research project because of its significant role
as the Government’s Central bank. It was agreed upon to study MACS changes at
the Bank, which has gone through very difficult times during the last four years.
Beginning in 1998, and accelerating in 1999 and the year 2000, the Bank
executives have been launching committees to investigate a growing list of change
prospects such as management hierarchy, organizational performance appraisal
and rating systems and adoption of TQM principles. The years of 1999 and 2000
were filled with recommendations for the Bank staff and the public at large.
The Bank’s response to these calls was swift. In a speech to faculty members
marking the celebration of the Silver Jubilee in year 1998, the Bank’s Governor
indicated the need to restructure.1 In this forum, the Governor also announced that
he had been given a mandate by the Bank’s Board of Directors to restructure the
Bank into a more effective and efficient operation. The Governor asserted that:
“Change is not optional. The Board, who represent our stakeholders, have
endorsed the action plan that has been developed in consultation with you.
Directors will be monitoring the change process and contributing to it. We have a
mandate for change.” (RBF Board Paper No.24/1998)
Furthermore, the study has used Laughlin’s (1995) framework to present the data.
In Laughlins framework there are three main elements of an organization; the
interpretive schemes, the design archetypes and the subsystems. The interpretive
schemes, design archetypes and sub-systems are in some ‘dynamic balance’; that
1
He issued a memorandum to all faculty and staff confirming his announcement. This memo
initiated the plan to restructure by assigning responsibility in the area of MACS.
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is, there is some acceptance of the dominant perspective of the organization which
gives it coherence despite voices of dissent (Laughlin, 1995; Gurd, 2001).2
This is a case based research whereby the researcher interacts with the
phenomena, which is investigated. Researchers utilizing a case study approach
could either employ a scientific or a naturalistic method or a combination of the
two research methods to collect the data. In this case a naturalistic research
method (Tomkins and Groves, 1983) was utilized. Accordingly, semi-structured
interviews and informal discussions with the RBF representatives were held.
Interview schedules were prepared and forwarded to the interviewees and were
used as the basis for the interviews. Once the interviews were completed and
responses recorded, the completed transcripts were presented to the interviewees
for confirmation and verification. The responses from the unstructured interviews
were then analyzed. The empirical evidence on the RBF’s reasons behind the
restructuring process is presented below.
On 1st January 1984, an Act of Parliament formed RBF. The RBF Act, 1985,
governs the RBF. According to the Act, RBF is a corporate body with perpetual
succession and a common seal (1985: Sec. 3). The bank has the power vested by
the RBF Act in respect of “entering into contracts, suing or being sued in its own
name, has power to acquire, hold and dispose of real and personal property (1985:
Sec.3).” It also has the power to “make such expenditures as it deems necessary
for the proper discharge of its functions (1985: Sec.3).”
The assets and liabilities and contractual rights and obligations of the RBF have
been transferred from the Central Monetary Authority of Fiji since 1985. The
2
Laughlins (1995) framework has been heavily criticized, but it is still widely used to present the
organizational structure of any organization. This is to what it has been utilized in this study, to
present the change in the organizational structure of the RBF.
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Insert figure 1
The Action Plan was for a three-year period from 1998 to 2000. The Action Plan
was not just about the restructuring process. Restructuring was the first step in
improving the change management. The 1998 plan provided for the development
of planning and budgeting process, the introduction of new management
techniques such as projects, integration of better TQM program with other
management process and the development of an organization culture based on
excellence.
The plan also focused on how change was to be achieved. It provided appropriate
management and staff involvement at all stages, and for consultation with the
union on employment related matters. The approach to change emphasized
communication at all stages which is a vital part of future organizational culture.
Insert Figure 2
results and key outputs, teamwork and staff empowerment and developing job
descriptions that clarify roles and accountabilities which are based on outcomes
achieved, not tasks. As a result of the change, the organization structure of the
Bank became more flatten and flexible. The reporting lines were clarified with
more staff empowerment.3
Having discussed the organizational restructure, the next section looks at the
actual process in the new structure and how it operated.
RBF is committed to improving the new jobs and in continuing ones. Good job
performance was expected from all the staff. Job performance was realistically
measured and managed more thoroughly and more consistently. Remuneration
and rewards were more closely related to job performance. Good performers
would be rewarded and poor performers would be required to improve.
Specialized skills and knowledge are required for many jobs in Central banking.
Even where jobs are less specialized, previous experience in Central Bank work
added an advantage. Therefore in most cases the then current staff filled new jobs.
Nevertheless at the end of the restructuring process, some existing staff became
surplus. This occurred when individual’s current position disappeared and he/she
failed to obtain a position in the new structure. This is in line with the Bank’s
commitment to improved management and obligation to its stakeholders.
“There were some redundancies as a result of the restructure. The staffs were
not happy with the change. There was a general feeling of job insecurity
especially during the restructure process.” (RBF Human Resources Briefings,
2001).
Organizational change always creates some uncertainty and confusion, for the
organization as a whole and for the people within it. It is natural for every
individual affected by change to be concerned about its personal impacts on them.
3
Employee empowerment involves giving greater responsibility to employees at the operational
levels
of a business.
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For the great majority of the staff, restructuring was suppose to bring in new
opportunities and more satisfying jobs. Secondly, the new structure would provide
a more stable platform for the collective work and for the careers of individual
staff. The new structure was designed to meet current and foreseeable future
needs. Of course all organization structures must evolve over time as the world
changes, but the new structure was not expected to change greatly for at least five
years or more.
Lastly, restructuring was only one step in the Change Programme. Organizations
that restructure without changing their management systems usually achieve little.
Having analyzed the actual process of change, the next section focuses on changes
in MACS.
There have been calls to study MACS in the context in which they operate
(Hopwood, 1983) and to make accounting practical (Miller and O’Leary, 1990).
A diversity of influences shape an organizations accounting system (Scapens and
Roberts., 1993). Hopwood (1987, 1989a & 1999) sees accounting in its
organizational context and how it is implicated in organizational change. The
global trends of public sector reforms seem to be creating innovations in
organizations. All innovations are embedded on institutional factors. These reform
programmes are normally advised by donor institutions such as the World Bank
and the Asian Development Bank (ADB) in developing countries (see Nandan,
1999). Changes are carried out so that the organizations become more efficient
and effective. External agencies also play a vital role in changing MACS
operations. At the Bank, external agencies like the International Monetary Fund,
the ADB and the World Bank have recommended the need for change for Fiji’s
ailing economy.
As Fiji’s Central Bank, it must demonstrate leadership and perform its functions
with:
The management control system in the context of this study is defined as the
formal, information-based routines and procedures used by managers to maintain
or alter patterns in organizational activities (Simons, 1987). This includes
information relating to organizational structure, budgeting systems, performance
measurement, rewards and capital approval.
Organizational culture
MACS of the Bank have been designed within the parameters of its organizational
culture. An important aspect of organizational culture is power relationships, that
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is, the relative power of individuals in managerial positions. The power and
responsibilities of the Board of Directors of the Bank has been vested in section 9
the RBF Act, 1985.
The Reserve Bank of Fiji’s Board of Directors comprise of the Governor, the
Permanent Secretary for Finance and five other members. The current
performance culture at the Bank is more empowerment and is strongly quality
focused.
Under the Bank’s former structure and culture, performance standards were too
inconsistent and too low. Continuing inadequate performance was tolerated and a
welfare mentality was prevalent among many staff; “if I don’t perform, it’s up to
the Bank to remedy this for me.” To establish a platform for a performance culture
operating within a new structure, the immediate priority should be to establish and
enforce a consistent standard of adequate performance in relation to each job.
Emphasizing the ‘bottom line’ for each job and applying a ‘zero tolerance’ policy
to inadequate performance can achieve this (Governor's Statement, 1998).
Alignment with Core Functions of the Bank - Each process is linked to the
objectives of the Bank, which in turn has linkages to the Bank’s Vision and
Mission statements (RBF Board Paper, No. 24/1998).
The TQM activity has slowed in 1998 when the Bank went into the restructuring
exercise. In time of the restructuring of the Bank, several staff mostly at the
managerial level took up employment on contract. Under this arrangement
performance assessment is based on the key result areas and key performance
indicators. This created a dilemma between individual recognition to collective
recognition.
With this new focus on outcomes, there was a general re-organization of Unit
resources to achieve Key Result Areas (KRA’s). The Performance Appraisal
Management System was revised to capture this change. It was clear that the Bank
benefited greatly by introducing TQM but there was a need to revive the
principles of TQM.
The performance culture in the bank focuses on achieving the identified Key
Performance Indicators (KPI’s) in the respective KRA’s of the Bank. These KPI’s
are the quantifiable targets set in the respective departmental work plans. Quality
teams play an important role, as there are individual/Unit/Departmental KPI’s to
be achieved. This has linkages to achievement of outputs bank-wide and linkage
to customer/stakeholder satisfaction that is in line with the Bank’s mission
strategy.
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In terms of the operations of the Bank, work processes are to be managed within
departments, be staff closely concerned with the work. All Bank and Management
staff has a responsibility to regularly review and improve work processes and
practices. These achievements translate to Bank outputs and performance rewards.
The Heads of the Department are required to formulate their department training
and development plans and budgets to meet identified work needs. They have to
organize staff to meet these plans and submit as part of their annual budget
planning their budget for any training, attachments and study plans for each
financial year, along with training needs analysis for the department.
This needs to be done in line with the Bank’s budgeting process. Some of the
types of development programmes provided and offered by the human resources
unit are induction training, In-house training programs and On-The-Job training.
The Bank aims to present a professional image in its dealings with the public, its
customers and its staff generally. To assist in achieving these standards, induction
training is provided for all new recruits within a month of joining the Bank.
Departments also arrange seminars or talks to be given by visitors or staff on
matters of general or specific interest.
Job rotation is also an important method of developing staff. This can be done
within the department or within the Bank. The other career development benefit is
given to the staff relieving in higher positions, which provides them with valuable
training and experience and the opportunity to develop and demonstrate skills.
The Bank also approves study leave (local or overseas) and gives scholarships for
full-time studies.
Reward system
Rewards and incentives are usually tied to the achievement of the targets. The
staff at the Bank knows through the targets as to what is expected of them. This is
consistent with Otley (1997) suggestions that the setting of targets act as a
motivational device for the managers. It challenges them to achieve targets.
After the restructure process, all staff in the executive positions was engaged on a
performance basis contract. They were put on a three-year contractual system and
the renewal of the contract was based on the achievement of the set targets and
objectives for each position. Managers increase in pay and bonuses were tightly
linked to the achievements of their targets. This result is consistent with the
arguments put forward by Wilsted and Taylor (1978) who suggested that the
performance appraisal is a management function for purposes of salary
administration and recognizing future promotional prospects.
However, whilst the performance contract was being imposed, not everyone was
happy. Some managers resigned, some took up the redundancy package because
of the manner in which it was implemented. It was inadequately discussed with
the managers and was basically a top-down approach. Some left because of job
uncertainty after three years. This is consistent with the arguments put forward by
Ferris (1977) who suggested that as the level of environmental uncertainty
increased, the level of motivation decreased. This created fear in the Bank. With
the imposition of the performance contract, there have been improvements in
work performance. The contract on performance system was part of the change
process of the Bank.
Process mapping
Process mapping is not the end product but should be used as a means to achieve
the desired results efficiently. A paper by TQM Core Group5 provides a
comprehensive coverage on the role of process mapping in TQM. Departmental
KPI’s stated in work plans need to be closely monitored and corrective action
(process review) taken where needed. The performance management system
allows for a review of performance on a six-monthly basis. This review should
come out with weaknesses in the delivery of outputs and therefore raise concerns
for improvement in work processes on a formal basis (RBF Memorandum, 1998).
The process maps identified as high risk maps will need to be completed and
reviewed as per the targets outlined. The departments have to ensure that attention
is paid in completing these maps and the processes are documented as procedures
statements. Tied with the achievement of departmental/unit or individual KPI’s
(RBF Staff Development Policy Guidelines, 1999).
Performance rating
5
This Group was set as a TQM team to look into the TQM principles implemented by the Bank.
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The rating system can be used to summarize and record performance, provide
input to remuneration processes and trigger monitoring and oversight of any
inadequate performance. Ratings relate actual performance to the demand of the
job. In order for TQM to be effective, performance evaluation is essential.
Internationally, firms have adopted performance evaluation to promote TQM
exercise (see Ittner et al., 1997). This ensures that workers have commitment
towards their work vis-à-vis meeting performance targets.
Performance evaluation
The balanced scorecard as depicted by Kaplan and Norton (1992 and 1993) makes
effective measurement an integral part of the management process. The balanced
scorecard enables translating of a company’s strategic objectives into sets of
performance measures (Lynch and Cross, 1992; Nanni Jr et al., 1992).
The scorecard gives four different perspectives from which to choose measures.
These four perspectives of the balanced scorecard are the financial, customer,
internal business, innovating & learning perspective. From the financial
perspective, RBF had indicators such as return on capital, cash flow, and project
profitability and from customers perspective, indicators were competitive price
and value for money. The internal Business perspective’s indicators were the
tender effectiveness and quality service. The innovative and learning perspective’s
indicators were continuous improvement.
Kaplan and Norton (1996) further argue that the scorecard contains three levels of
information. The first describes the corporate objectives, measures and targets.
The second translates corporate targets into targets of each business unit. In the
third level, the organization asks both individuals and teams to articulate which of
their own objectives would be consistent with the business unit and the corporate
objectives.
Insert Figure 3
Rating of ‘adequate’ mean the basic pay for the job has been earned. They do not
justify a bonus and it is questionable whether they should justify any salary
increment once the scale midpoint has been reached. Ratings of ‘superior’ or
‘outstanding’ recognize performance beyond minimum requirements. For
example a ‘superior’ rating might only be given when a staff member is adequate
in every aspect of the job and exceeds normal expectations in many aspects; an
‘outstanding’ rating might only be given where the job is being done so well in all
respects that keeping the staff member in that role probably underutilizes human
resources. In some cases the staff member will have a contractual entitlement to a
bonus for achieving ‘superior’ or ‘outstanding’ ratings.
The main reasons for the restructure of the Bank were, firstly, to limit the
operating budget by developing new planning and budgeting processes.
Management decided to opt for zero-based budgeting6 with function and cost
6
Zero-based budgeting is done on the basis of taking existing costs as the starting point of a
budget and adjusting these costs for changed circumstances and future planned activities.
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center reporting. This would prompt management to monitor budget very closely.
The second reason for change was to align organization structure prior on core
business activities in order to maximize effectiveness. The non-core activities
were out sourced. More emphasis was placed on customers. In addition, the
restructure was also aimed at increasing accountability by devolving authority.
More authority was given to line management. The senior managers were
supposed to focus on strategy and policy.
The governor that time, expressed the reasons for change as follows:
“Why should we change, some may ask? The answer is simple. We do not exist for
ourselves. We make an accounting profit, but our profit comes from a statutory
monopoly. In reality our stakeholders fund us. Increasingly, taxpayers want value
from their tax dollars. They expect that the entire public sector carries out its
functions in a cost effective way.”
• Does the rapid growth in resources properly reflect the objectives of the bank?
• Does the increase in size match the increase in responsibilities and outputs?
Few committees were formed to investigate change at the RBF and to focus on
key outputs from 1998 – 2000. However, still some changes were made after the
implementation and a post-implementation review was made to comply with the
desired outcomes. Insufficient time was given to the staff to study the package
before they can make a decision – lack of prior consultations with staff that are
likely to be affected; recommend that the formulae components be made readily
available to staff on request, either on PC or circulated. The review revealed that
staff can still perform without a fixed contract and be made accountable for their
actions through restructure and performance agreements.
There was no consultation with staff at the time of advertising the manager
positions. There was a need for staff to know what they are getting into
beforehand. There is also lack of prior consultation with staff regarding job
descriptions. From staff point of view, it was too general and it needs clarification
so that staff and management are on the same wavelength.
It is not clear whether the change manager was part of the executive management
as shown on the organization structure or part of the middle management like
other managers. The common issues legally binded should be ironed out amicably
between the two bodies to avoid any union protest, which can be detrimental to
the objectives and existence of the bank. Staff should be given the freedom to hold
pocket meetings in the bank to discuss issues of mutual concern and not to be
spied upon. Thus, management should look at both sides of the coin.
The bank should have also looked at the staff with overseas permanent residence
(PR) and make a decision whether to invest in them given that they leave the bank
sooner or later. Sources said that some have been promised/approached to fill
certain posts – even outsiders. Concerns have been raised of the actions taken on
the non-performers over the years. These are the IV and V ratings. Also
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outsourcing costs needs to be evaluated in terms of its costs and benefits (RBF
Performance Appraisal-Review and Recommendation, 2001).
Decisions were made more faster (stop procrastinating, just do it) and simple
planning processes resulted more effective implementation. Greater ownership of
work and accountability was developed for its quality and increase in delegation
and empowerment-reduced bureaucracy. Right appointments were made and poor
performers were removed which improved human resource management. Work
results were best measured with effective performance management system and
rewards were made for results achieved and not inputs (RBF Performance
Appraisal-Review and Recommendations, 1999).
The above issues are in line with the objectives of re-structuring which includes a
flatter structure, a stronger focus on results achieved, clearer accountabilities and
more staff empowerment.
RBF can be rated with each practice now (low, medium or high) and where you
want to be (low, medium or high) (RBF Human Resource Briefings, 2001).
Managing people during change is stressful. Sometimes change is imposed upon
us, sometimes we make changes ourselves, regardless, change can make us feel
uneasy, distressed, threatened and challenged. Restructuring is a beginning, not an
end. Improvements to the management systems will continue for several years.
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It appears in some areas that there’s only one way to do a job – the managers way.
It can be sensed that sometimes a lack of trust, or possibly lack of resources
causes this for example the staff idea of getting closer to the customer and inviting
customers in for an informal social and feedback session. This did not happen.
Organizational change always creates some uncertainty and confusion, for the
organization as a whole and for the people within it. It is natural for every
individual affected by change to be concerned about its personal impacts on him
or her.
Hence, the new structure has provided a more stable platform for the collective
work and for the careers of individual staff. The new structure has been designed
to meet the current needs and foreseeable future needs. Of course, all
organizational structures must evolve overtime as the world changes but the new
structure is not expected to change greatly for at least next three years or more
(RBF Human Resource Briefings, 2001).
identify and plan training needs for individuals and the organization. Performance
appraisals identify potential for the future, assist with career planning and provide
input into remuneration. As analyzed during the organizational performance
workshop the current organizational culture at the Bank is more focused, more
efficient, accountable and competitive. Thus the Bank is seen as the institution
with cultural rules giving collective meaning and value to particular entities and
activities, integrating them into the larger schemes.
Two types of institutional arguments regarding the rise of training programs at the
Bank are: the first focuses on institutional agencies such as the government that
create legal requirements and professional ideologies that make training seem
necessary and rational. The second form of institutional argument stresses a
process explanation. Institutional processes operate to diffuse beliefs in the
desirability of training so that, increasingly overtime, the value of training in
modern organizations is taken for granted.
By investigating MACS changes at the Bank, this research adds to the limited
knowledge of management control changes in Fiji, which is somewhat a neglected
area of accounting research. In particular, it illustrates that the changes in MACS
are understood better in the context of the influences of the structures of the wider
social order within the historical, social, political and economic dimensions of the
economy.
Accounting for the increased amount and for the existing diversity of
organizational structures is an ongoing activity to which institutional theorists are
making contributions. At an organizational level, it is now widely accepted that
successful organizations develop and maintain a customer focus and reduce
response time to customer requests. TQM exercise facilitates this. This research
reinforces the findings of other researchers (e.g. Hoque and Hopper, 1994;
Broadbent and Guthrie, 1992) claiming that the wider social, political,
institutional and economic contexts govern the ways MACS operates in the
organization.
For future research, management accounting should not be limited to the technical
aspects only, but it should be studied as a social construct (Burchell et al., 1980;
Neimark and Tinker, 1986; Broadbent and Guthrie, 1992;; Broadbent, 1999). It is
also essential that similar study be undertaken in other public sector organisations
in order to draw generalizations on MACS changes. Some similar studies,
however, have been done in Fiji’s context such as those of Nandan (1997) on the
Fiji Development Bank, Achary (1998) on Fiji Pine Limited and Sharma (2000)
on Housing Authority of Fiji.
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Figure 1:
tt. Interpretive Scheme
uu. • Ir-rationalised environment (less focus on human resource functions).
vv. • Structures and routines were not reflecting the rules.
ww. • View accounting practices as routine and institutionalized.
xx.
yy.
zz. Design Archetypes
aaa. Organizational structure
bbb. • Coupled structures such as Bank departments, offices and procedures. For e.g. Domestic Markets Unit in
the Financial Markets Department implements monetary policy through daily RBF tenders.
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jjjj.
kkkk.
llll.
mmmm. Figure 2:
nnnn. Interpretive Scheme
oooo.
pppp. • Rationalized environment (Human Resource Functions).
qqqq. • Creating culture change based on excellence (management for a changing world).
rrrr. • Organizational restructure and changes in MACS to achieve high levels of efficiency and
effectiveness.
ssss. • Structures and routines are reflections and effects of rules.
tttt. • Effects of legitimating actions on process of restructuring in a public sector organization.
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uuuu.
vvvv.
wwww.
xxxx. Design Archetypes
yyyy. Organizational structure
zzzz. • Decoupled structures such as Bank departments, offices and procedures. For e.g.
Domestic Markets Unit in the Financial Markets Department implements monetary policy through
daily RBF tenders.
aaaaa. • From more centralized top-down approach to a flatter structure.
bbbbb. Human Resources
ccccc. • Organizational culture (specific values, beliefs and norms that influence human
interactions.
ddddd. • Power relationships.
eeeee. • Staff values such as honesty, integrity, trust, openness, flexibility, prudence, quality
and transparency.
fffff. • Decentralize training approval.
ggggg. • Remove poor performers.
hhhhh. • Improve human resource policies and practices.
iiiii. Accounting Reforms
jjjjj. • Changes in performance management system.
kkkkk. • Introduction of TQM.
lllll. • Changes in reward policies.
mmmmm. • Development of performance evaluation practices.
nnnnn. • Performance appraisal system updated.
ooooo. • Use of KPI’s in performance measurement.
ppppp. • Process mapping for performance rating.
qqqqq. • Use of balanced scorecard principles.
rrrrr. • Budgetary process such as training, study plans and seminars & conferences.
sssss. • Identification of key result areas.
ttttt. Communication system
uuuuu. • More informal in management and communication methods such as fewer memos.
vvvvv. • Open style.
wwwww. • Communicate both ways (up and down).
xxxxx. • Use of emails and network.
yyyyy. Decision processes
zzzzz. • Staff to discuss with unit managers and with department chief manager and in
certain circumstances with deputy governor and the governor.
aaaaaa. • Decisions are made more faster.
• Prepared to take tough decisions.
Sub-Systems
• Fewer committees.
• Team work approach.
• Employee empowerment.
• Shift from experienced to high levels of skilled and specialized staff.
• Large amounts of assets.
• Support department such as currency and corporate services to provide additional support to other
departments.
• High levels of reserves.
• High levels of dealing in financial terms.
• De-regulated market.
bbbbbb.
Figure 3
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