Title: INSTITUTIONALIZATION OF ORGANIZATIONAL CULTURE IN BUDGETING PRACTICES

Authors: DYAN FEBRINA KUSUMADEWI

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

This study aims to explore the process of institutionalization of organizational culture in budgeting practices using Burns & Scapens' institutional theory. Burns & Scapens' institutional theory is used to determine the extent to which the process of institutionalization of organizational culture in budgeting practices has been carried out. Burns & Scapens' institutionalization process consists of four stages: encoding, enacting, reproduction, and institutionalization. This study uses a case study as an analytical method. The results show that the process of institutionalization of organizational culture in budgeting practices is at the reproduction stage because there are still behaviors from budgeting actors that are not in accordance with the values ​​of The Telkom Way organizational culture. This indicates that there is a loose coupling in implementing The Telkom Way organizational culture in budgeting practices where the cultural values ​​of The Telkom Way have not been implemented or have not been fully reflected in the behavior of budgeting actors

Keywords: Institutionalization, Organizational Culture, Budgeting, Behavior

Sources: http://repository.unair.ac.id/92058/