Management Control Systems in Research and Development Organisations: Concepts and Implementation: A Multiple Case Study in Indonesia

R&D units have different characteristics compare to non-R&D units. The R&D activity is a learning process, and a non-repetitive task which contributes to new knowledge, hence it needs different Management Control Systems (MCS). This book presents a new MCS framework that consists of four core elements: Desired Ends, Actors, Control Implementation, and Control Tools. The Desired Ends has two components; Yardstick and Direction. The Actors consists of five components; Behavioural, Motivational, Domination, Power and Decision Space. The Control Implementation has two components; Control Types and Timing, where the Control Types has both Formal and Informal types, and Timing has three stages; Input, Process and Output. The Control Tools has two components; Dimension and Value. The framework is then investigated in government R&D units in Indonesia using descriptive case study research. The practice of MCS was found to be an archaic and centralised system. It may be influenced by the nature of the R&D as well as historical, political, and cultural background. The use of control types, tools and dimension was found to be different in input, process and output control.