Management Control Systems Concept Construction Of "Pangngadereng" Based On Local Wisdom Values

Abstract

The objectives of the study were: (1) Describing the meaning of company values in management control systems (MCS) practice at Alauddin Toyota workshop unit, and (2) Reconstructing the conventional management control concept. This research was conducted with interpretive paradigm and phenomenological method. The study location was management control systems practice at Alauddin Toyota Workshop. The results showed the stages characterized by two company values, namely: Kalla Way and Toyota Way. Eidetic overview produces the following meanings: (1) There was a value convergence in shaping the sound management control practices, (2) There are limited holistic management control elements in Alauddin Toyota Workshop. Management control systems concept construction generate Holistic management control system based on local wisdom of 'Siri' na Passe ". This concept then called management control systems of "Pangngadereng". The principle was "work hard together, successful together, prosperous together and save together afterlife." This concept has following control elements typology: (1) sara" (spiritual control), (2) ade" (self control), (3) bicara and wari" (organizational control), and (4) rapang (control culture).