Management control systems for strongRstrongD activities in government.pdfVIP

University of Wollongong Research Online Faculty of Commerce - Papers (Archive) Faculty of Business 2009 Management control systems for RD activities in government sector: a case of Indonesia Parulian Silaen University of Wollongo ng, parulian@.au Robert Williams University of Wollongo ng, bobwil@.au Publication Details Silaen, P. illiams, R . (2009). Management control systems for RD activities in government sector: a case of Indonesia. International Review of Business Research Papers, 5(3), 26-33. Research Online is the open access institutional repository for the University of ollongong. For further information contact the UO Library: research-pubs@.au Management control systems for RD activities in government sector: a case of Indonesia Abstract Research and Development (RD) organisation has different activity, employee’s characteristics, goals, and planning system from a non-RD organisation. It requires Management Control Systems (MCS) that fit RD activities. The study proposes four important core elements of MCS particularly for a RD organisation: desired ends, actors, control implementation, and control tools. The study investigates the existence and the use of those core elements in RD 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 thre