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

Abstract

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 - [Örebro Universitet]
Jan Greve,,
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, Christian Ax - [Göteborgs Universitet]
Christian Ax,,
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, David Bedford - [University of Technology Sydney]
David Bedford,,
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, Piotr Bednarek (MISaF / IR / KRC)
Piotr Bednarek,,
- Katedra Rachunku Kosztów, Rachunkowości Zarządczej i Controllingu
, Rolf Bruhl - [ESCP Europe Business School, Berlin]
Rolf Bruhl,,
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, Johan Dergard - [Lunds Universitet]
Johan Dergard,,
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, Angelo Ditillo - [Università Bocconi]
Angelo Ditillo,,
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, Andrea Dossi - [Università Bocconi]
Andrea Dossi,,
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, Maurice Gosselin - [Université Laval]
Maurice Gosselin,,
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, Sophie Hoozee - [Universiteit Gent]
Sophie Hoozee,,
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et al.`
Journal seriesScandinavian Journal of Management, ISSN 0956-5221, (A 25 pkt)
Issue year2017
Vol33
Pages253-266
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
DOIDOI:10.1016/j.scaman.2017.08.002
URL http://dx.doi.org/10.1016/j.scaman.2017.08.002
Languageen angielski
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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)
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