How management control becomes achievement control: “Entrepreneurs of the self” in a social enterprise

Adhariani, DesiAkroyd, Chris2026-08-312026-08-312026Adhariani, D., & Akroyd, C. (2026). How management control becomes achievement control: “Entrepreneurs of the self” in a social enterprise. Social Enterprise Journal, 1-29. https://doi.org/10.1108/sej-05-2025-01221750-8614https://hdl.handle.net/10289/18602This study aims to investigate how a management control system (MCS) package in a social enterprise is enacted in achievement-oriented ways that support employees’ identification as “entrepreneurs of the self.” Design/methodology/approach - An interpretive qualitative case study of Waste4Change (W4C), a waste management enterprise in Indonesia, was carried out drawing on semi-structured interviews and organizational documents, analyzed through Foucault’s biopolitics and Han’s “achievement society.” Findings - MCS in W4C operate in achievement-oriented ways through cultural controls that promote autonomy and self-discipline, supporting employees’ identification as “self-entrepreneurs.” These cultural controls support planning, cybernetic and reward mechanisms so individuals internalize organizational goals as personal aspirations. As a result, control extends beyond coordination and monitoring to align behavior with W4C’s dual aims of financial performance and social impact. Practical implications - The study shows how social enterprises can design achievement-oriented MCS by using cultural controls to connect mission, targets and feedback, while monitoring unintended consequences such as uneven cultural alignment across departments and excessive performance pressure. Originality/value - This paper introduces achievement control systems as a conceptual extension of MCS packages, offering a theoretically grounded explanation of how control operates through autonomy, cultural embedding and internalized achievement norms. It advances understanding of management control in social enterprises by linking accounting, biopolitics and entrepreneurial subjectivity.enThis is an author’s accepted version of an article published in Social Enterprise Journal. © 2026 Emerald.How management control becomes achievement control: “Entrepreneurs of the self” in a social enterpriseJournal Article10.1108/sej-05-2025-01221750-853335 Commerce, Management, Tourism and Services3507 Strategy, Management and Organisational Behaviour3507 Strategy, management and organisational behaviour4407 Policy and administration4410 Sociology