Purpose-The purpose of this paper is to examine an effort by management of a private higher education institution in Indonesia to replace its informal, relationship-based performance system which relied on physical discourse-overseeing operational details that focus on physical accomplishment of tasks-and personal control by the school head, with a tight budgetary control system which relied on technical efficiency and rational discourse. Design/methodology/approach-The paper is an ethnographic case study of a business schoola private higher education institution in Indonesia-known by its abbreviation as Perbanas Business School (PBS), from 1999 to 2001. The researcher is part of the case being studied, and thus is a "native" who completely participates in the change process. Findings-The paper demonstrates how a control system change that violates existing cultural norms fails to impact day-today managerial practices or decision-making processes. Specifically, in a business school setting, replacing an informal relationship-based control system with a technical efficiency-based accounting control system only produces chaotic managerial practices and degrades school services. The new system alienates staff and is not accepted or institutionalized. Instead, in daily managerial processes, management continue to rely on informal and personal relationships. Research limitations/implications-The paper contributes to the accounting literature by studying the process of instituting accounting change and organizational participants' resistance to that change. Originality/value-Organizational culture, reflected in values, norms of behavior and everyday practices, cannot easily be controlled or changed by chief executive officers.

This paper aims to propose philosophical criticism toward 'classical' thinking on philosophy of technology. This set of thinking tends to be trapped in the distinction between subject-object and romantic-pessimisms on the existence of technological dominance. The authors objective is to provide comprehensive understanding through contemporary approaches in philosophy concerning technological mediation. The study employs factual historical analysis and philosophical reflection to understand technological mediation patterns. The result maps point of view that develops a metaphysical orientation of technological mediation in terms of several approaches. Postphenomenological approaches technological mediation in a relational and intentional context rather than providing a subject-object distinction. Actor-network theory improves the asymmetrical relation of humans and non-humans. Simondon and Harman provide for ontological analysis of tools and technology in human relationships. Critical theory of technology opens the chance that technological relations are not only neutral-instrumental but have transformative and emancipatory power. Therefore, the technological mediation approach can become a new subject in the metaphysics of technology discourse in overcoming the limitations of the classical philosophy of technology.

Imam Wahyudi

The study intends to identify the accounting practices used at homebudgeting, record keeping, and the use of the information for decision making related to home affairs. Exercising exploratory research, this study used accounting academics as well as accounting practitioners as informants. Data were collected from interviews and a focus group discussion with ten informants. All of them were peer and close friends of the researcher. The analysis was conducted manually by tracing all interview transcripts and comparing the transcripts with secondary data from the informants. The study found that accounting practices at home dominated by financial managementcash flow management. Budgeting and record-keeping were addressed mostly to manage cash flows to avoid deficits and make long-term investment decisions.