ALIGNING BETWEEN VISION AND LEADERSHIP STYLE OF SOCIAL ENTERPRISE: A CASE STUDY FROM SERVICE LEARNING PROJECT
DOI:
https://doi.org/10.32770/jbfem.vol1175-188Keywords:
accounting students, evaluation;, management control system;, service learningAbstract
The purpose of this research is to conduct an evalution regarding social enterprise organization management control system by applying service learning method. The method is conducted by involving students from accounting department, those who take the subject of management control system. The students are expected to have an understanding from real cases directly from the real world. The result of this study finds out that the management control system applied at YSMAK, as a partner has not yet run effectively. The result was obtained through several evaluations. First, the evaluation of conformity between vision, mission and strategy the foundation as a non-profit organization along with its education units. Second, the evaluation of leadership style and the characteristics of the education units.
Downloads
References
Baškarada, S., Watson, J., & Cromarty, J. (2017). Balancing transactional and transformational leadership. International Journal of Organizational Analysis, 25(3), 506–515. http://doi.org/10.1108/IJOA-02-2016-0978
Calvert, V., Kurji, R., Royal, M., & Sw, G. (2012). Service-Learning in a Managerial Accounting Course : Developing the “Soft” Skills, American Journal of Economics and Business Administration 4(1), 5–12.
Chiang, B. E. A. (2008). Integrating a Service-learning Project into Management Accounting Coursework — A Sharing of Implementation Experience and Lessons Learned, Accounting Education: an international journal 17(4), 431–445.
Commer-montreal, E. H. E., Informa, R., Number, W. R., House, M., Street, M., & Corresponding, N. N. (2010). Identifying and responding to needs in education Identifying and responding to needs in education, (January 2015), 37–41. http://doi.org/10.1080/03057640500146757
Downes, P. E., Kristof-Brown, A. L., Judge, T. A., & Darnold, T. C. (2017). Motivational mechanisms of self-concordance theory: Goal-specific efficacy and person–organization fit. Journal of Business and Psychology, 32(2), 197-215.
Ellenbogen, S. (2017). An alternative model of community service learning: Students, community, and instructors learning from each other. Higher Education, Skills and Work-Based Learning, 7(3), 315–330.
Eyler, J. (2002). Reflection: Linking service and learning—Linking students and communities. Journal of social issues, 58(3), 517-534.
Gujarathi, M. R., & McQuade, R. J. (2002). Service-learning in business schools: A case study in an intermediate accounting course. Journal of Education for Business, 77(3), 144-150.
Kelley, S., & Clayton, P. R. (2004). Utilizing Service-Learning in Accounting Programs. Issues in Accounting Education, 19(4), 469–486.
Lam, M., Azriel, J., & Swanger, S. L. (2017). The Role of Entrepreneurial Intent and Need for Achievement in Accounting Students. Career Aspirations. Journal of Higher Education Theory and Practice, 17(5), 70-82
Liu, W., Zhu, R., & Yang, Y. (2010). I warn you because I like you: Voice behavior, employee identifications, and transformational leadership. Leadership Quarterly, 21(1), 189–202. http://doi.org/10.1016/j.leaqua.2009.10.014
McCoskey, M., & Warren, D. L. (2003). Service-learning: An innovative approach to teaching accounting: A teaching note. Accounting Education, 12(4), 405-413.
Perić, J., & Delić, A. (2016). Developing social responsibility in Croatian Universities: a benchmarking approach and an overview of current situation. International Review on Public and Nonprofit Marketing, 13(1), 69–80.
Rama, D. (1998). Learning by Doing: Concepts and Models for Service-Learning in Accounting (pp. 11–28). Washington DC: American Association For Higher Educationm.
Riner, M. E., & Becklenberg, A. (2001). Partnering with a sister city organization for an international service-learning experience. Journal of Transcultural Nursing, 12(3), 234–240.
Robins, R. W., & Pals, J. L. (2002). Implicit self-theories in the academic domain: Implications for goal orientation, attributions, affect, and self-esteem change. Self and identity, 1(4), 313-336.
Smith, M., & Pretorius, P. (2003). Application of the TOC thinking processes to challenging assumptions of profit and cost centre performance measurement. International Journal of Production Research, 41(4), 819-828.
Spence, L. J., & Rutherfoord, R. (2001). Social responsibility, profit maximisation and the small firm owner‐manager. Journal of Small Business and Enterprise Development, 8(2), 126–139.
Whitten, D. (2004). Accounting service-learning experiences and the IRS volunteer income tax assistance programme: A teaching note. Accounting Education, 13(1), 101-112.
Yorio, P. L., & Ye, F. (2012). A meta-analysis on the effects of service-learning on the social, personal, and cognitive outcomes of learning. Academy of Management Learning & Education, 11(1), 9-27.
Zamora, V. L. (2012). Using a Social Enterprise Service-Learning Strategy in an Introductory Management Accounting Course, 27(1), 187–226.
Published
How to Cite
Issue
Section
Copyright (c) 2018 Ranto Partomuan Sihombing, Monika Palupi Murniati & Clara Susilowati

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Retained Rights/Terms and Conditions of Publication
1. As an author you (or your employer or institution) may do the following:
- make copies (print or electronic) of the article for your own personal use, including for your own classroom teaching use;
- make copies and distribute such copies (including through e-mail) of the article to research colleagues, for the personal use by such colleagues (but not commercially or systematically, e.g. via an e-mail list or list server);
- present the article at a meeting or conference and to distribute copies of the article to the delegates attending such meeting;
- for your employer, if the article is a ‘work for hire’, made within the scope of your employment, your employer may use all or part of the information in the article for other intra-company use (e.g. training);
- retain patent and trademark rights and rights to any process, procedure, or article of manufacture described in the article;
- include the article in full or in part in a thesis or dissertation (provided that this is not to be published commercially);
- use the article or any part thereof in a printed compilation of your works, such as collected writings or lecture notes (subsequent to publication of the article in the journal); and prepare other derivative works, to extend the article into book-length form, or to otherwise re-use portions or excerpts in other works, with full acknowledgement of its original publication in the journal;
- may reproduce or authorize others to reproduce the article, material extracted from the article, or derivative works for the author’s personal use or for company use, provided that the source and the copyright notice are indicated, the copies are not used in any way that implies JBFEM endorsement of a product or service of any employer, and the copies themselves are not offered for sale.
- All copies, print or electronic, or other use of the paper or article must include the appropriate bibliographic citation for the article’s publication in the journal.
2. Requests from third parties
Although authors are permitted to re-use all or portions of the article in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use. Requests for all uses not included above, including the authorization of third parties to reproduce or otherwise use all or part of the article (including figures and tables), should be referred to JBFEM.
3. Author Online Use
- Personal Servers. Authors and/or their employers shall have the right to post the accepted version of articles pre-print version of the article, or revised personal version of the final text of the article (to reflect changes made in the peer review and editing process) on their own personal servers or the servers of their institutions or employers without permission from JBFEM, provided that the posted version includes a prominently displayed JBFEM copyright notice and, when published, a full citation to the original publication, including a link to the article abstract in the journal homepage. Authors shall not post the final, published versions of their papers;
- Classroom or Internal Training Use. An author is expressly permitted to post any portion of the accepted version of his/her own articles on the author’s personal web site or the servers of the author’s institution or company in connection with the author’s teaching, training, or work responsibilities, provided that the appropriate copyright, credit, and reuse notices appear prominently with the posted material. Examples of permitted uses are lecture materials, course packs, e-reserves, conference presentations, or in-house training courses;
- Electronic Preprints. Before submitting an article to an JBFEM, authors frequently post their manuscripts to their own web site, their employer’s site, or to another server that invites constructive comment from colleagues. Upon submission of an article to JBFEM, an author is required to transfer copyright in the article to JBFEM, and the author must update any previously posted version of the article with a prominently displayed JBFEM copyright notice. Upon publication of an article by the JBFEM, the author must replace any previously posted electronic versions of the article with either (1) the full citation to the work with a Digital Object Identifier (DOI) or link to the article abstract in JBFEM homepage, or (2) the accepted version only (not the final, published version), including the JBFEM copyright notice and full citation, with a link to the final, published article in journal homepage.
4. Articles in Press (AiP) service
JBFEM may choose to publish an abstract or portions of the paper before publishing it in the journal. Please contact our secretariat@ssbrj.org immediately if you do not want us to make any such prior publication for any reason, including disclosure of a patentable invention.
5. Author/Employer Rights
If you are employed and prepared the article on a subject within the scope of your employment, the copyright in the article belongs to your employer as a work-for-hire. In that case, JBFEM assumes that when you sign this Form, you are authorized to do so by your employer and that your employer has consented to the transfer of copyright, to the representation and warranty of publication rights, and to all other terms and conditions of this Form. If such authorization and consent has not been given to you, an authorized representative of your employer should sign this Form as the Author.
6. SSBRN Copyright Ownership
It is the formal policy of JBFEM to own the copyrights to all copyrightable material in its technical publications and to the individual contributions contained therein, in order to protect the interests of the JBFEM, its authors and their employers, and, at the same time, to facilitate the appropriate re-use of this material by others. JBFEM distributes its technical publications throughout the world and does so by various means such as hard copy, microfiche, microfilm, and electronic media. It also abstracts and may translate its publications, and articles contained therein, for inclusion in various compendiums, collective works, databases and similar publications.