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- Hassel, Lars, 1950-, et al.
(author)
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Budget effectiveness in multinational companies : An empirical examination of environmental interaction on cognitive and affective effects of two dimensions of budgetary participation
- 1993
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In: Scandinavian Journal of Management. - Oxford, UK : Elsevier. - 0956-5221 .- 1873-3387. ; 9:4, s. 299-316
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Journal article (peer-reviewed)abstract
- This study examines the interaction between two dimensions of budgetary participation and environmental dynamism on perceptions of budget effectiveness in multinational companies. Unique features are dichotomies of: (i) domestic and foreign subunits; (ii) two dimensions of budget participation, communication and influence; and (iii) two facets of effectiveness perceptions, higher level involvement and outcomes of budget process. Results show that benefits of budgetary participation are limited and not consistent. Significant differences between foreign and domestic subunits are apparent. The primary perceived benefits are associated with communication. Budget influence is associated with positive perceptions of top-level involvement in foreign subunits but negative perceptions of outcomes of budget process in both domestic and foreign subunits.
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- Hassel, Lars, 1950-
(author)
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Headquarter reliance on accounting performance measures in a multinational context
- 1991
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In: Journal of International Financial Management & Accounting. - : Blackwell Publishing. - 0954-1314 .- 1467-646X. ; 3:1, s. 17-38
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Journal article (peer-reviewed)abstract
- Headquarter (HQ) reliance on accounting performance measures (APMs) is studied in a European multinational organization. European MNCs typically manage their foreign operations as a portfolio of relatively independent national businesses (Bartlett and Goshal, 1989). In line with previous work on APMs in a limited country setting (Govindarajan, 1984; Brownell, 1987), the HQ relies less on APMs in monitoring domestic units that face environmental instability. However, in the case of geographically dispersed foreign subsidiaries, the HQ emphasizes APMs more when dynamism increases. The financial control pattern towards foreign subsidiaries is similar to Egelhof s (1988) findings in a broad sample of MNCs. This contrasting result is consistent with the greater cost and difficulty of using information-intensive alternatives to APMs for units that are geographically and culturally distant from the HQ. There is no indication that tight APM-based management would have a negative impact on work conditions of managers facing instability, but foreign managers find it more difficult to accept the evaluative framework if high reliance is placed on APMs when their environment is dynamic.
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- Latvanen, Silja, et al.
(author)
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Rewarding results among production personnel
- 1992
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In: The Finnish Journal of Business Economics. - Vammala : Liiketaloustieteellinen Yhdistys ry. - 0024-3469 .- 2242-4296. ; 41-42:4, s. 312-324
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Journal article (peer-reviewed)
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