DOES OWNERSHIP CHANGE AFFECT THE CHANGE OF ORGANIZATION CULTURE IN MANAGEMENT CONTROL SYSTEM FRAMEWORK?

The purposes of this study are to identify and analyze the change of management control system as the impact of ownership change. In the framework of management control system,culture factors play Important roles(Herath, 2006). If it is viewed from the factors causing the change, then culture is internal factors that cause a change in an organization. The internal factors consist of vision, mission, strategic plan, culture, structure and systems. The second factor is external factors consisting of govemment regulation, industry, environment and corporate's image. Indonesia as a developing country and a member of IMF and World Bank has signed a deal with IMF to conduct reformation in public sector. The ownership change not just relies on highest bidder but also through strategic partner (Sidharta, 2012). It signifies thatinvestors have strengths in several aspects which are less owned by Indonesian companies,such as: product advantage, distribution line strength, international market perception,technology advantage, management and accounting advantages. The frame work of thisresearch is institutional theory. That theory is the primary theory used in researchingmanagement accounting field. PT Semen Gresik has been chosen as the object with aninterpretive research, paradigm and a case study of phenomenology research method. The object of this study is state-owned enterprises applying privatization with strategic partner method, in order t to determine whether there is indeed a change in organizational culture that impacts the change of management control system.The results of this study are that th ere is no change in the change of organizational culture in ownership and the change of MCS. This is because there is no process of dissemination and perception harmonization of pre- consolidation. In order to create conducive climates, the harmonization of pre-consolidationperception needs to be done.Keywords: Stated-Owned Enterprises, Change, Qualitative Research, Culture, Interpretiv