VDM Verlag Management Control Systems in Research and Development Organisations: Concepts and Implementation: A Multiple Case Study in Indonesia

R&D units have different characteristics compare to non-R&D units. The R&D activity is a learning process, and a non-repetitive task which contributes to new knowledge, hence it needs different Management Control Systems (MCS). This book presents a new MCS framework that consists of four core elements: Desired Ends, Actors, Control Implementation, and Control Tools. The Desired Ends has two components; Yardstick and Direction. The Actors consists of five components; Behavioural, Motivational, Domination, Power and Decision Space. The Control Implementation has two components; Control Types and Timing, where the Control Types has both Formal and Informal types, and Timing has three stages; Input, Process and Output. The Control Tools has two components; Dimension and Value. The framework is then investigated in government R&D units in Indonesia using descriptive case study research. The practice of MCS was found to be an archaic and centralised system. It may be influenced by the nature of the R&D as well as historical, political, and cultural background. The use of control types, tools and dimension was found to be different in input, process and output control. About the Author Dr. Parulian Silaen is an academic at the University of Wollongong, Australia. He was a controller in many industries in Indonesia including vessel manufacturer, aircraft manufacturer, and BPP. Teknologi, a government unit. He was also a consultant in MCS. His research interests are MCS, Public Sector Accounting and Accountability.