@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}},
}