| 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. |
- Ax, Christian, et al.
(författare)
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Adoption of management accounting innovations : Organizational culture compatibility and perceived outcomes
- 2017
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Ingår i: Management Accounting Research. - Amsterdam : Elsevier. - 1044-5005 .- 1096-1224. ; 34, s. 59-74
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Tidskriftsartikel (refereegranskat)abstract
- Although the introduction of a number of successful management accounting innovations over the past few decades has generated a vast amount of research, we have limited knowledge about how the diffusion of innovations is affected by the interplay between characteristics of adopters and characteristics of innovations. The study presented in this paper contributes to the literature that examines the adoption of innovations at the firm level of analysis. We develop and test an adoption model which draws on two recently introduced ideas about innovation adoption the notion of compatibility between organizational culture and the values and beliefs embedded in innovations, and the perspective that early and late adopters might both be motivated to adopt based on expected economic and social gains and losses. In synthesising these models, we assume that a diffusing innovation that is compatible with a firm's values and beliefs is adopted early if it is perceived as delivering adequate gains while the innovation is rejected if it is not perceived as doing so, and that a diffusing innovation that is incompatible with a firm's values and beliefs is adopted late if it is perceived as reducing the likelihood of incurring losses while the innovation is rejected if it is perceived as not doing so. Hypotheses are generated and tested using data provided by a web-based survey of Swedish manufacturing firms on the diffusion of the balanced scorecard across those firms. In most respects, the pattern of results this study finds supports our model and assumptions.
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| 5. |
- Ax, Christian, et al.
(författare)
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When the supply side of a management accounting innovation fails - The case of beyond budgeting in Sweden
- 2022
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Ingår i: Accounting and Business Research. - : Informa UK Limited. - 0001-4788 .- 2159-4260. ; 52:4, s. 443-478
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Tidskriftsartikel (refereegranskat)abstract
- Using the management fashion perspective as a theoretical lens, we explicate the limited success of the beyond budgeting (BB) concept in Sweden from a supply-side perspective. The fashion perspective assumes that management concepts do not emerge or diffuse by popular demand, instead viewing the activities of supply-side actors, such as management consultants, professional associations, and academics, as crucial to the success of management concepts in a marketplace of potential users. We conceptualize a management fashion-setting process that enabled us to explore how and why actors have selected or rejected BB, how and why BB has been processed, the channels through which BB has been disseminated, and how and why supply-side actors interact (or do not interact) with other supply-side actors and other parties in these activities. Our findings suggest that a weakly mobilized supply side has produced heavily reduced, heterogeneous packages of rhetoric and design characteristics regarding the BB concept that have reached only a small portion of the target audience of potential adopters. Our study illustrates how barriers to diffusion are created on the supply side in the absence of the localisation of BB.
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| 7. |
- 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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