Management Control Systems and Cross-Cultural Research PDF
By:Michael Hanzlick
Published on 2015-01-31 by BoD – Books on Demand
A fundamental challenge that management faces in the twenty-first century is how to exercise adequate control, i. e. how to guide and direct the behaviour of their subordinates. With increasing globalisation firms witness a cross-cultural impact too. Of particular interest is the question of whether to use the standardized form of control similar to the home base of firms or whether to adapt their control practices to the local specificities. Given the meagre state of the literature in management control with a cross-cultural emphasis, this study addresses a real world problem, namely the question whether management control practices are configured similarly or differently across cultures. Relying on a generalized industry sample across four countries (Belgium, Canada, Germany and Poland), this study sought to shed light on one of the more intriguing questions – “does culture matter” – for specific control areas, in particular for performance measurement, performance evaluation and reward systems. The theoretical foundations are grounded in the cultural framework of the GLOBE project accompanied by thoughts of new institutionalism, stakeholder theory and contingency thoughts. Hypotheses are tested by mean comparisons (ANOVA, ANCOVA). The empirical findings highlight cultural differences for a broader set of control practices and deliver new insights into the intersection of culture and management control. This dissertation crafts a novel topic with high relevance for both researchers and practitioners. The study demonstrates areas for which management control practices should be adapted to the local needs and areas for which those practices could be harmonized in the whole company. This monograph stresses some areas in which future empirical cross-cultural research can benefit, and some areas where conceptual thoughts could be advanced.
This Book was ranked at 30 by Google Books for keyword Accounting Managerial novel.
Book ID of Management Control Systems and Cross-Cultural Research's Books is 3_JrBgAAQBAJ, Book which was written byMichael Hanzlickhave ETAG "37sLNGiICmE"
Book which was published by BoD – Books on Demand since 2015-01-31 have ISBNs, ISBN 13 Code is 9783844103809 and ISBN 10 Code is 3844103805
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Book which have "304 Pages" is Printed at BOOK under CategoryBusiness and Economics
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