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MCS in Non-For-Profit Organizations - Coggle Diagram
MCS in Non-For-Profit Organizations
Employee Characteristics
Kompensasi tidak begitu efektif
Dapat menyebabkan employee quality menurun akibat personal limitations
Highly commited
Intrinsic Reward
MCS yang cocok: Personnel/Cultural Control
CSR on Non-Profit Initiatives
Bersifat substantif/simbolis
Memberikan real beneficial environment or social impact
Add values for the firm
Corporations
Investor-owned corporation
Shareholder value maximalization
B Corporations
Allows to sacrifice shareholder value for greater good
Non-for-profit
Not-for-profit
No shareholders
goals:mission
Not focusing on how much profit they can generate. but how it is distributed
Profit cannot be paid to the owners
Profit dedicated to the purpose/mission
Tipe non-for-profit
Public service
Governmental organization
Public benefit:museum, hospital, university, school
Private benefit: religious organizations, charitable foundation
Cooperatives: korporasi untuk mutual benefit member
Goal ambiguity and conflict
Values and interest conflict (perbedaan persepsi antar stakeholder)
Menyebabkan goal ambiguity
Goal ambiguity menyebabkan efektif MCS sulit diterapkan
Difficulty in measuring and rewarding performances
Sulit untuk menentukan "what matters most"
Sulit untuk menerapkan performance measurement, apakah input-focus atau result-oriented
Terlalu fokus dalam performance dapat menimbulkan disfunctional side-effect
Accounting Differences
Non-for-profit memiliki standar akuntansi yang berbeda
Memiliki akun terpisah untuk capital transaction (fund)
Tiap fund memiliki masing-masing statement
Every donation/grants (purpose)
Restrictions
Legal obligatin
Moral obligation
External Scrunity
Pengawas eksternal yang mengatur dengan ketaat (donor, government, alumni)
Societal expectation (high demand for accountability)
Intense (external scrunity can shape decision making process and MCS - planning and budgeting process)
Refleksi di OSP
Pengawasan eksternal dari institusi yang berwenang dan dari masyarakat langsung terkait transparansi organisasi pemerintah
Karakteristik PNS yang memerlukan kontrol personal/budaya untuk meningkatkan kinerja dalam keterbatasan yang ada
Perbedaan akuntansi untuk sektor pemerintah melalui standar akuntansi khusus (PSAP)