Management control system, leadership and gender ideology

Abstract

Purpose The purpose of this paper is to reveal the relations between management control system (MCS), leadership style and gender ideology. It investigates how a female leader’s gendered personal values are formed, translated, produced, and reproduced in her leadership style, the subsequent MCS and organisational life. Design/methodology/approach This is an interpretive case study that uses the anthropological lens of emic and etic views. The emic view is derived from the interpretation of the company’s subjects. The etic view refers to the interpretation of outsiders (the researchers and previous literatures). The combination of these two views enables an in-depth understanding of the case. Interviews, observation and documentary analysis were used to collect the data. Findings In a gendered society, a female leader will gain full respect if she demonstrates leadership behaviours that fit her subordinates’ gendered expectations. The leader’s and followers’ common gendered cultural background will result in leadership and followership that support each other. Gendered leadership produces gendered MCS. Gendered MCS is based on gendered cultural values that direct the behaviour of organisational members to focus on certain competencies based on a single gender perspective. In turn, the gendered MCS sustains and reinforces the gendered leadership. Research limitations/implications The study does not focus on the potential value of including feminine measures in MCS. In the future, MCS literatures need to explore the strategic advantages of introducing measures into the system in order to develop feminine competencies in organisation. Furthermore, the processes by which MCS reinforces gendered practices in a society are not explored in the study. Therefore, another important next step is to examine the patterns of the reinforcement processes and their magnitude in strengthening the biases beyond organisational boundaries (e.g. in professional and industrial practices). Practical implications This study encourages leaders to consider the use of masculine and feminine characters in MCS to increase organisational effectiveness, build a more humane organisational atmosphere, establish organisational cohesion and harmonise different personal aspirations. Originality/value MCS literatures tend to hide gender bias in the system. This study offers insight on how MCS translates, produces and reproduces societal gendered practices in organisational life.

Women and leadership style in school management: Study of gender perspective

“…In addition, because she has to live as a single parent, she has to be a strong and independent person so that for her a woman must be able to stand alone without having to depend on other people and have to believe in herself. This is supported by the research of Efferin et al (2016), which states that one's leadership cannot be separated from one's view of the values of gender. These values have been socialised since childhood through family education and the social environment.…”

“…For Mrs. IU, her feminine character is only so that school residents feel comfortable in educating at school. This is supported by a statement from Efferin et al (2016) which emphasises that both masculine and feminine characters are needed to realise the goals of educational institutions. The findings of this study confirm that masculine characters and feminine characters can be exchanged between men and women, in fact the two characters are needed to complement each other, not mutually degrading or detrimental, but masculine characters are more needed to create strong control, while feminine characters are the support for relationships with harmonious school residents.…”

“…Based on the results of the research by Efferin, Frisko & Hartanto (2016), gender-based school management is based on the control of a gender culture that shapes the design and implementation of process and outcome controls. By understanding the foundation of school culture, one can understand why process and control outcomes work in a certain way, and school management does not have to differentiate between school members based on gender, but it includes and excludes performance parameters based on a gender perspective so that this supports this study, namely that in fact what affects a control is not gender, but characteristics of gender that exist in the culture, teachings and values of the leader, and this influences how a person leads and applies process control and outcome control in a company.…”

Gender Formation of Foster Children at Aisyiyah Female Orphanage of Tegal Municipality Based on Muhammadiyah Gender Ideology

“…This modern priyayi relationship pattern is influenced by the gender construction from the Dutch colonial government. Other important things that affect this condition is education, which could be accessed by women such as Kartini, and monogamous conjugal family form in Dutch family which was then adopted by modern priyayi family (Efferin, Frisko, & Hartanto, 2016). Even though female education in colonial era was limited and oriented in women's affairs such as cooking, sewing, and embroidering, it was still successful to make women possess knowledge and skill (Efferin et al, 2016).…”

“…Other important things that affect this condition is education, which could be accessed by women such as Kartini, and monogamous conjugal family form in Dutch family which was then adopted by modern priyayi family (Efferin, Frisko, & Hartanto, 2016). Even though female education in colonial era was limited and oriented in women's affairs such as cooking, sewing, and embroidering, it was still successful to make women possess knowledge and skill (Efferin et al, 2016). It has changed the ima-ge of women as passive subject (in Owner Property relationship pattern) into more active subject (in Head Complement relationship pattern).…”