The impact of society on management control systems

Jan Greve , Christian Ax , David Bedford , Piotr Bednarek , Rolf Bruhl , Johan Dergard , Angelo Ditillo , Andrea Dossi , Maurice Gosselin , Sophie Hoozee , Poul Israelsen , Otto Janschek , Tobias Johansson , Dag Oivind Madsen , Daniel Johanson , Teemu Malmi , Carsten Rohde , Mikko Sandelin , Torkel Stromsten , Thomas Toldbod , Jeanette Willert


The aim of this study is to investigate whether certain configurations of management controls dominate in certain societies (socio-cultural contexts) and whether the effectiveness of a given archetype of management control systems (MCSs) varies depending on the socio-cultural setting—the society—in which it operates. The study focuses on three socio-cultural groups and the corresponding institutional contexts (an Anglo-Saxon group, a Central European group, and a Northern European group) and three MCS archetypes (delegated bureaucratic control, delegated output control, and programmable output control). We use unique data from a cross-national, interview-based survey encompassing 610 strategic business units from nine countries (seven European countries plus Canada and Australia). The idea that firms tend to adapt MCSs to the socio-cultural context does not gain empirical support in this study. No significant differences in the distribution of MCSs between the three socio-cultural groups are noted. However, we do find that programmable output control has a more positive impact on effectiveness in Anglo-Saxon cultures, while delegated output control has a more positive impact on effectiveness in Northern Europe. Taken together these findings indicate that distinct differences between societies make a particular MCS design more appropriate in a given society, but where such differences are not dramatic (as in the present case), multiple MCS designs can be found in the same society
Author Jan Greve - Orebro University
Jan Greve,,
, Christian Ax - University of Gothenburg
Christian Ax,,
, David Bedford - University of Technology Sydney (UTS)
David Bedford,,
, Piotr Bednarek (MISaF / IR / KRC)
Piotr Bednarek,,
- Katedra Rachunku Kosztów, Rachunkowości Zarządczej i Controllingu
, Rolf Bruhl - ESCP Europe Business School
Rolf Bruhl,,
, Johan Dergard - Lund University
Johan Dergard,,
, Angelo Ditillo - Universita Bocconi
Angelo Ditillo,,
, Andrea Dossi - Universita Bocconi
Andrea Dossi,,
, Maurice Gosselin - Universite Laval
Maurice Gosselin,,
, Sophie Hoozee - Ghent University
Sophie Hoozee,,
et al.`
Journal seriesScandinavian Journal of Management, ISSN 0956-5221, (A 25 pkt)
Issue year2017
Publication size in sheets0.65
Keywords in EnglishSocietal institutions, Business systems, Contingency framework, Bureaucratic control, Output control
ASJC Classification1408 Strategy and Management; 3202 Applied Psychology
Languageen angielski
The impact of society on management_ control_ systems_Original_ Research_ Article2017.pdf 398,02 KB
Score (nominal)25
Score sourcejournalList
Publication indicators Scopus Citations = 5; Scopus SNIP (Source Normalised Impact per Paper): 2017 = 0.966; WoS Impact Factor: 2017 = 1.344 (2) - 2017=2.026 (5)
Citation count*8 (2020-08-09)
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.