The paper initially outlines the model of MCS
and features of Chinese culture that provided etic
categories of analysis. It outlines propositions of
anticipated relationships between culture and
MCSs derived from previous research for further
examination. The paper then discusses factors
not captured by the etic analysis of field data subsequently
analysed in an emic fashion. These were
the Javanese culture of the firm’s workers and the
local context – especially the history of ethnic differentiation
and discrimination against Chinese
Indonesians. Then the research methods are
explained and justified in greater detail. The empirics
initially describe the company’s key actors,
history, structure, membership, technology, and
markets (also significant for understanding the
MCS). It then analyses the Chinese owners’ values,
their sources, and how these factors – especially
cultures, perceived best business practice, and ethnic
tensions; shaped result, action, and cultural
controls. The conclusions summarise the findings
and their implications for future research.