| 1. |
- Greve, Jan, 1951-, et al.
(författare)
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The impact of society on management control systems
- 2017
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Ingår i: Scandinavian Journal of Management. - : Elsevier. - 0956-5221 .- 1873-3387. ; 33:4, s. 253-266
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Tidskriftsartikel (refereegranskat)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.
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| 2. |
- Malmi, Teemu, et al.
(författare)
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Culture and management control interdependence: An analysis of complementary control choices to delegation in Western cultural regions
- 2020
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Ingår i: Accounting, Organizations and Society. - : Elsevier BV. - 0361-3682. ; 86
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Tidskriftsartikel (refereegranskat)abstract
- This study examines the influence of cultural regions on the interdependence between delegation of decision rights and other management control (MC) practices. In particular, we assess whether one of the central contentions of agency theory, that incentive contracting and delegation are jointly determined, holds in different cultural regions. We argue that the MC practices that operate as a complement to delegation vary depending on societal values and preferences, and that MC practices other than incentive contracting will complement delegation in firms in non-Anglo cultural regions. Using data collected from 584 strategic business units across three Western cultural regions (Anglo, Germanic, Nordic), our results show that the interdependence between delegation and incentive contracting is confined to Anglo firms. In the Nordic and Germanic regions, we find that strategic and action planning participation operate as a complement to delegation, while delegation is also complemented by manager selection in Nordic firms. Overall, our study demonstrates that cultural values and preferences significantly influence MC interdependence, and suggests that caution needs to be taken in making cross-cultural generalizations about the complementarity of MC practices.
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| 3. |
- Malmi, Teemu, et al.
(författare)
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The use of management controls in different cultural regions: An empirical study of Anglo-Saxon, Germanic and Nordic practices
- 2016
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Ingår i: 10th conference on new directions in management accounting, Brussels, Belgium, December 14-16, 2016. - 2295-1717.
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Konferensbidrag (refereegranskat)abstract
- This study addresses cultural differences in management control practices in Anglo-Saxon (Australia, Canada), Germanic (Austria, parts of Belgium, Germany), and Nordic firms (Denmark, Finland, Norway, Sweden). Unique data is collected by structured interviews from 688 SBUs in these countries. Anglo SBU managers delegate decision rights to their subordinates more extensively than managers do in Germanic and Nordic SBUs. At the same time they establish more multidimensional reporting lines and involve subordinates in crossfunctional tasks in guiding subordinate behavior to a larger extent than their peers in Germanic and Nordic regions. Anglo-Saxon SBUs involve subordinates to strategic planning activities more intensively, but their plans are less comprehensive and specific than those of their counterparts in Germanic and Nordic regions. In performance measurement and evaluation, Anglo-Saxon SBUs perceive compensation as important purpose, whereas Germanic and Nordic SBUs emphasize attention direction and learning. Budgets and performance measurement systems are used interactively to a larger extent by Anglo-Saxon and Germanic compared to Nordic SBUs. Rewards are based on achievement of financial targets more in Anglo than in Germanic SBUs. Reward and compensation in Anglo SBUs is more subjective, individual based and relies also on non-financial rewards to a larger extent than in Germanic and Nordic SBUs. Regarding cultural controls, Anglo SBUs value recruitment within organization more highly than Nordic SBUs and Anglo SBUs use various socialization practices to a larger extent than Germanic and Nordic SBUs do. Implications of these and other findings for both theory development and practice are discussed.
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| 4. |
- Malmi, Teemu, et al.
(författare)
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The use of management controls in different cultural regions : an empirical study of Anglo-Saxon, Germanic and Nordic practices
- 2022
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Ingår i: Journal of Management Control. - : Springer Science and Business Media LLC. - 2191-4761 .- 2191-477X. ; 33:3, s. 273-334
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Tidskriftsartikel (refereegranskat)abstract
- Most cross-cultural studies on management control have compared Anglo-Saxon firms to Asian firms, leaving us with limited understanding of potential variations between developed Western societies. This study addresses differences and similarities in a wide variety of management control practices in Anglo-Saxon (Australia, English Canada), Germanic (Austria, non-Walloon Belgium, Germany) and Nordic firms (Denmark, Finland, Norway, Sweden). Unique data is collected through structured interviews from 584 strategic business units (SBUs). We find that management control structures in Anglo-Saxon SBUs, relative to those from Germanic and Nordic regions, are more decentralized and participative and place greater emphasis on performance-based pay. Comparing Germanic SBUs to Nordic ones, we find Germanic SBUs to rely more on individual behaviour in performance evaluation, whereas Nordic SBUs rely more on quantitative measures and value alignment in employee selection. We also observe numerous similarities in MC practices between the three cultural regions. The implications of these findings for theory development are outlined.
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