The impact of society on management control systemsOriginal Research Article
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
AbstractThe 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
|Journal series||Scandinavian Journal of Management, ISSN 0956-5221, (A 25 pkt)|
|Publication size in sheets||0.65|
|Keywords in English||Societal institutions, Business systems, Contingency framework, Bureaucratic control, Output control|
|Publication indicators||= 5; : 2017 = 0.966; : 2017 = 1.344 (2) - 2017=2.026 (5)|
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