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Enabling or Coercive? A Comparative Study of How Finance Managers at Subsidiaries in Indonesia Perceive Headquarters’ Management Controls

Yuan, Ting LU and Dewi, Salmawati LU (2026) BUSN79 20261
Department of Business Administration
Abstract
This study aims to explore how finance managers in Indonesian subsidiaries perceive management control systems implemented by headquarters, based on an understanding of how these controls are designed and used. The study also examines how institutional duality shapes these perceptions within headquarters–subsidiary interactions.
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author
Yuan, Ting LU and Dewi, Salmawati LU
supervisor
organization
course
BUSN79 20261
year
type
H1 - Master's Degree (One Year)
subject
keywords
Enabling or Coercive, Perceptions of Management Controls, Levers of Controls, Institutional Duality, Multinational Companies
language
English
id
9231393
date added to LUP
2026-07-01 12:59:18
date last changed
2026-07-01 12:59:18
@misc{9231393,
  abstract     = {{This study aims to explore how finance managers in Indonesian subsidiaries perceive management control systems implemented by headquarters, based on an understanding of how these controls are designed and used. The study also examines how institutional duality shapes these perceptions within headquarters–subsidiary interactions.}},
  author       = {{Yuan, Ting and Dewi, Salmawati}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Enabling or Coercive? A Comparative Study of How Finance Managers at Subsidiaries in Indonesia Perceive Headquarters’ Management Controls}},
  year         = {{2026}},
}