Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)

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Bugis Cultural Value Construction in Strengthening Management Control System

Authors
Muhammad Aras Prabowo1, 2, *, Meutia2, Windu Mulyasari2, Agus Sholikhan Yulianto2
1Nahdlatul Ulama University Indonesia, Jakarta, Indonesia
2Sultan Agen Tirtayasa University, Banten, Indonesia
*Corresponding author. Email: 7783210004@untirta.ac.id
Corresponding Author
Muhammad Aras Prabowo
Available Online 5 December 2023.
DOI
10.2991/978-2-38476-112-8_6How to use a DOI?
Keywords
Bugis Cultural Values; Management Control Systems; Construction; Literature Review
Abstract

This study seeks to boost the management control system by constructing Bugis cultural values. In order to examine a variety of comprehensive literature fields in the fields and sub-fields of Bugis cultural values and management control systems with bias and pushback, a literature review was employed as the study methodology. The study’s findings reinforced the management control system by constructing the Bugis cultural values of lempu (integrity), pacce (compassion), reso (effort), and siri (self-esteem). Then, formulate the concept of implementing a control system based on Bugis culture to form an organizational culture through leaders’ examples; written communication; structued training; field action; tudang sipulung (sitting) the concept’s decision [1]. The limitations of this study necessitate the development of a study of management control systems in various ethnic groups in Indonesia. Conduct case and empirical studies on companies owned by Bugis tribe families.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
5 December 2023
ISBN
10.2991/978-2-38476-112-8_6
ISSN
2352-5398
DOI
10.2991/978-2-38476-112-8_6How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Muhammad Aras Prabowo
AU  - Meutia
AU  - Windu Mulyasari
AU  - Agus Sholikhan Yulianto
PY  - 2023
DA  - 2023/12/05
TI  - Bugis Cultural Value Construction in Strengthening Management Control System
BT  - Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)
PB  - Atlantis Press
SP  - 44
EP  - 53
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-112-8_6
DO  - 10.2991/978-2-38476-112-8_6
ID  - Prabowo2023
ER  -