Title: INSTITUTIONALIZATION OF ORGANIZATIONAL CULTURE IN BUDGETTING PRACTICES
Author: DYAN FEBRINA KUSUMADEWI
Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
This research 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 institutionalizing organizational culture in budgeting practices has been carried out. Burns & Scapens' institutionalization process consists of four stages, encoding, enacting, reproduction, and institutionalization. This research uses a case study as an analysis method. The research results show that the process of institutionalizing organizational culture in carrying out budgeting practices is at the reproduction stage because there is still behavior from budget actors that is not in accordance with the cultural values of The Telkom Way organization. This shows that there is 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 budget actors.
Keywords: Institutionalization, Organizational Culture, Budgeting, Behavior
Sources: http://repository.unair.ac.id/92058/
