Pengukuran Kinerja Perguruan Tinggi Swasta: Studi Levers of Control pada Perguruan Tinggi Berbasis Budaya
Abstract
This research explores in depth the non-financial performance measurement mechanism at one of the private universities (PTS) in Bali Province, including the supporting and inhibiting factors in implementing this mechanism. This research is a qualitative research with a case study approach. Institutional theory is used as the main theory of research and is correlated with the levers of control framework. Data was collected by interviews and document analysis and analyzed using narrative, content and discourse analysis methods. The results show that PTS is categorized as a highly regulated institution that creates legitimacy, which is the focus of institutional theory. In the levers of control framework, supporting and inhibiting factors for this mechanism are identified through belief systems, boundary systems, diagnostic control systems, and interactive control systems. This research provides an overview of the mechanism for measuring non-financial performance in private universities which has not been carried out in much previous research.
Downloads
Download data is not yet available.
References
Agyemang, G., & Broadbent, J. (2015). Management control systems and research management in universities: An empirical and conceptual exploration. Accounting, Auditing and Accountability Journal, 28(7), 1018–1046. https://doi.org/10.1108/AAAJ-11-2013-1531
Pesalj, B., Pavlov. A., Micheli, P. (2018). The use of management control and performance measurement systems in SMEs. 38(11), 2169–2191. https://doi.org/10.1108/IJOPM-09-2016-0565
Cai, Y and Mehari, Y.(2014). Theory and Method in Higher Education Research II. i. https://doi.org/10.1108/s1479-3628(2014)0000010019
Chairunisa, M. (2019). Belief System, Sistem Pengendalian Diagnostik, Sistem Pengendalian Interaktif, Inovasi, Kinerja Organisasi (Studi Pada Perusahaan Manufaktur Di Jawa Barat). Jurnal Profita, 12(2), 342. https://doi.org/10.22441/profita.2019.v12.02.012
Creswell, J. W. (2014), Penelitian Kualitatif & Desain Riset, Yogyakarta, Pustaka Pelajar
Dicker, R., Garcia, M., Kelly, A., & Mulrooney, H. (2018). What does ‘quality’ in higher education mean? Perceptions of staff, students and employers. Studies in Higher Education, 44(8), 1425–1441. https://doi.org/10.1080/03075079.2018.1445987
DiMaggio, P., & Powell, W. W. (2010). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (translated by G. Yudin). Journal of Economic Sociology, 11(1), 34–56. https://doi.org/10.17323/1726-3247-2010-1-34-56
Dobija, Gorska, Grossi, S. (2019). Rational and symbolic uses of performance measurement: Experiences from Polish universities. Accounting, Auditing and Accountability Journal, 34(1), 1–5. https://doi.org/10.1108/AAAJ-08-2017-3106
Gaus, N., & Hall, D. (2016). Performance Indicators in Indonesian Universities: The Perception of Academics. Higher Education Quarterly, 70(2), 127–144. https://doi.org/10.1111/hequ.12085
Gimbert, X., Bisbe, J., & Mendoza, X. (2010). The role of performance measurement systems in strategy formulation processes. Long Range Planning, 43(4), 477–497. https://doi.org/10.1016/j.lrp.2010.01.001
Girikallo, A. S. (2017). Management System Performance In Private Colleges In Indonesia (Test Of National Standard Of Higher Education ’SNPT’). Journal of Management & Business, 1(1), 65–79. https://journal.stieamkop.ac.id/index.php/seiko
Govindrajan, V. D. R. N. A. (2011). Management Control Systems. Twelfth. In Govindrajan, V. Dan R. N. Anthony. (Vol. 11).
Guarini, E., Magli, F., & Francesconi, A. (2020). Academic logics in changing performance measurement systems: An exploration in a university setting. Qualitative Research in Accounting and Management, 17(1), 109–142. https://doi.org/10.1108/QRAM-06-2019-0076
Hoque, Z., & Chia, M. (2012). Competitive forces and the levers of control framework in a manufacturing setting: A tale of a multinational subsidiary. Qualitative Research in Accounting and Management, 9(2), 123–145. https://doi.org/10.1108/11766091211240351
Kallio, K., Kallio, T. J., Grossi, G., Kallio, K., Kallio, T. J., & Grossi, G. (2017). Performance measurement in universities : ambiguities in the use of quality versus quantity in performance indicators. 0962(April), 954–962. https://doi.org/10.1080/09540962.2017.1295735
Kallio, K. M., & Kallio, T. J. (2014). Management-by-results and performance measurement in universities - implications for work motivation. Studies in Higher Education, 39(4), 574–589. https://doi.org/10.1080/03075079.2012.709497
Modell, S. (2003). Goals versus institutions: The development of performance measurement in the Swedish university sector. Management Accounting Research, 14(4), 333–359. https://doi.org/10.1016/j.mar.2003.09.002
MORPHEW, C. C., & HUISMAN, J. (2002). Using Institutional Theory to Reframe Research on Academic Drift. Higher Education in Europe, 27(4), 491–506. https://doi.org/10.1080/0379772022000071977
Moynihan, D. P., Pandey, S. K., & Wright, B. E. (2012). Prosocial Values and Performance Management Theory: Linking Perceived Social Impact and Performance Information Use. Governance, 25(3), 463–483. https://doi.org/10.1111/j.1468-0491.2012.01583.x
Pilonato, S., & Monfardini, P. (2020). Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms. British Accounting Review, 52(3), 100908. https://doi.org/10.1016/j.bar.2020.100908
Sarrico, C. S. (2010). On Performance in Higher Education: Towards performance governance. Tertiary Education and Management, 16(2), 145–158. https://doi.org/10.1080/13583881003775401
Sarrico, C. S. (2022). Quality management, performance measurement and indicators in higher education institutions: between burden, inspiration and innovation. Quality in Higher Education, 28(1), 11–28. https://doi.org/10.1080/13538322.2021.1951445
Sarrico, C. S., & Melo, A. I. (2012). or Anxiety in the Wake of Performance Measurement in Universities. 81–97.
Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, 15(3), 169–189. https://doi.org/10.1002/smj.4250150301
Suddaby, R. (2015). Can Institutional Theory Be Critical? Journal of Management Inquiry, 24(1), 93–95. https://doi.org/10.1177/1056492614545304
Pesalj, B., Pavlov. A., Micheli, P. (2018). The use of management control and performance measurement systems in SMEs. 38(11), 2169–2191. https://doi.org/10.1108/IJOPM-09-2016-0565
Cai, Y and Mehari, Y.(2014). Theory and Method in Higher Education Research II. i. https://doi.org/10.1108/s1479-3628(2014)0000010019
Chairunisa, M. (2019). Belief System, Sistem Pengendalian Diagnostik, Sistem Pengendalian Interaktif, Inovasi, Kinerja Organisasi (Studi Pada Perusahaan Manufaktur Di Jawa Barat). Jurnal Profita, 12(2), 342. https://doi.org/10.22441/profita.2019.v12.02.012
Creswell, J. W. (2014), Penelitian Kualitatif & Desain Riset, Yogyakarta, Pustaka Pelajar
Dicker, R., Garcia, M., Kelly, A., & Mulrooney, H. (2018). What does ‘quality’ in higher education mean? Perceptions of staff, students and employers. Studies in Higher Education, 44(8), 1425–1441. https://doi.org/10.1080/03075079.2018.1445987
DiMaggio, P., & Powell, W. W. (2010). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (translated by G. Yudin). Journal of Economic Sociology, 11(1), 34–56. https://doi.org/10.17323/1726-3247-2010-1-34-56
Dobija, Gorska, Grossi, S. (2019). Rational and symbolic uses of performance measurement: Experiences from Polish universities. Accounting, Auditing and Accountability Journal, 34(1), 1–5. https://doi.org/10.1108/AAAJ-08-2017-3106
Gaus, N., & Hall, D. (2016). Performance Indicators in Indonesian Universities: The Perception of Academics. Higher Education Quarterly, 70(2), 127–144. https://doi.org/10.1111/hequ.12085
Gimbert, X., Bisbe, J., & Mendoza, X. (2010). The role of performance measurement systems in strategy formulation processes. Long Range Planning, 43(4), 477–497. https://doi.org/10.1016/j.lrp.2010.01.001
Girikallo, A. S. (2017). Management System Performance In Private Colleges In Indonesia (Test Of National Standard Of Higher Education ’SNPT’). Journal of Management & Business, 1(1), 65–79. https://journal.stieamkop.ac.id/index.php/seiko
Govindrajan, V. D. R. N. A. (2011). Management Control Systems. Twelfth. In Govindrajan, V. Dan R. N. Anthony. (Vol. 11).
Guarini, E., Magli, F., & Francesconi, A. (2020). Academic logics in changing performance measurement systems: An exploration in a university setting. Qualitative Research in Accounting and Management, 17(1), 109–142. https://doi.org/10.1108/QRAM-06-2019-0076
Hoque, Z., & Chia, M. (2012). Competitive forces and the levers of control framework in a manufacturing setting: A tale of a multinational subsidiary. Qualitative Research in Accounting and Management, 9(2), 123–145. https://doi.org/10.1108/11766091211240351
Kallio, K., Kallio, T. J., Grossi, G., Kallio, K., Kallio, T. J., & Grossi, G. (2017). Performance measurement in universities : ambiguities in the use of quality versus quantity in performance indicators. 0962(April), 954–962. https://doi.org/10.1080/09540962.2017.1295735
Kallio, K. M., & Kallio, T. J. (2014). Management-by-results and performance measurement in universities - implications for work motivation. Studies in Higher Education, 39(4), 574–589. https://doi.org/10.1080/03075079.2012.709497
Modell, S. (2003). Goals versus institutions: The development of performance measurement in the Swedish university sector. Management Accounting Research, 14(4), 333–359. https://doi.org/10.1016/j.mar.2003.09.002
MORPHEW, C. C., & HUISMAN, J. (2002). Using Institutional Theory to Reframe Research on Academic Drift. Higher Education in Europe, 27(4), 491–506. https://doi.org/10.1080/0379772022000071977
Moynihan, D. P., Pandey, S. K., & Wright, B. E. (2012). Prosocial Values and Performance Management Theory: Linking Perceived Social Impact and Performance Information Use. Governance, 25(3), 463–483. https://doi.org/10.1111/j.1468-0491.2012.01583.x
Pilonato, S., & Monfardini, P. (2020). Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms. British Accounting Review, 52(3), 100908. https://doi.org/10.1016/j.bar.2020.100908
Sarrico, C. S. (2010). On Performance in Higher Education: Towards performance governance. Tertiary Education and Management, 16(2), 145–158. https://doi.org/10.1080/13583881003775401
Sarrico, C. S. (2022). Quality management, performance measurement and indicators in higher education institutions: between burden, inspiration and innovation. Quality in Higher Education, 28(1), 11–28. https://doi.org/10.1080/13538322.2021.1951445
Sarrico, C. S., & Melo, A. I. (2012). or Anxiety in the Wake of Performance Measurement in Universities. 81–97.
Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, 15(3), 169–189. https://doi.org/10.1002/smj.4250150301
Suddaby, R. (2015). Can Institutional Theory Be Critical? Journal of Management Inquiry, 24(1), 93–95. https://doi.org/10.1177/1056492614545304
Published
2024-01-30
How to Cite
SUDIRGA, I Gusti Ayu Desni Saraswati; NAHARTYO, Ertambang.
Pengukuran Kinerja Perguruan Tinggi Swasta: Studi Levers of Control pada Perguruan Tinggi Berbasis Budaya.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 1, p. 252-266, jan. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/112206>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i01.p19.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
