16 124 818 livres à l’intérieur 175 langues
2 047 051 livres numériques à l’intérieur 101 langues
Cela ne vous convient pas ? Aucun souci à se faire ! Vous pouvez renvoyer le produit dans les 30 jours
Impossible de faire fausse route avec un bon d’achat. Le destinataire du cadeau peut choisir ce qu'il veut parmi notre sélection.
Politique de retour sous 30 jours
Financial reporting practice has been seen as one that concerns technical and economic aspects. However, it is argued that financial reporting practice is a socially constructed reality. This book provides evidence of such claim based on an ethnographic case study conducted in an Indonesian insurance company. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. The way the actors in the company construct such practice is influenced by its organisational culture, which reflects Javanese culture. In addition, the exercise of power and leadership in the company determines the construction of such practice. The Javanese philosophy of power and leadership has shaped such exercise of power and leadership. Leaders of the company have been able to show themselves as exemplary models for their subordinates (ing ngarso sung tulodo), as individuals who are able to empower subordinates (ing madyo mangun karso), and have a sense of responsibility to their subordinates (tut wuri handayani). Thus, such practice reflects the Javanese ideas on an ethical social relationship.