KONSTRUKSI SOSIAL PENGUKUR KINERJA ENTITAS BISNIS: STUDI KASUS UKM DI KUDUS

Mutmainah, Siti and Prabowo, Tri Jatmiko Wahyu and Raharja, Surya KONSTRUKSI SOSIAL PENGUKUR KINERJA ENTITAS BISNIS: STUDI KASUS UKM DI KUDUS. Small medium enterprise, performance measurement, Kudus, qualitative-method, social contruction..

Text (Simposium Nasional Akuntansi) SNA8006.pdf Download (1MB)

Abstract

The literature emphasizes the important role performance measurement systems (PMS) play in supporting organizational development in small and medium enterprises (SMEs). However, there are few field studies either on the performance measurement practices in SMEs or the using of qualitative method on this topic. This paper aims to contribute to filling these gaps. A qualitative research design involving a case study methodology was carried out to investigate how the social construction on performance measurement system in Mubarokfood, an SME using Kudus’ society cultural sphere. It is claimed in this study that ontologically PMS practice is a socially constructed reality. PMS, in the sense of such a reality, is seen as a collaborative process involving local culture, society and powerful actors. By using Mubarokfood as a research setting, it can be concluded that the SME is committed to PMS because such practice is important for the company to gain legitimacy and to maintain social harmony. Weber’s concept about disenchantment of the world was irrelevant as a perspective for watching Mubarokfood. Mubarokfood which is running to rationalization, develop new pattern in its spiritual aura, i.e. doing spiritual rationalization. It means there is no disconnection between spiritual and rational world.

Actions (login required)

View Item