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The impact of socie...
The impact of society on management control systems
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- Greve, Jan, 1951- (author)
- Örebro University,Örebro universitet,Handelshögskolan vid Örebro Universitet,Örebro University (SE),Örebro universitet, Handelshögskolan vid Örebro Universitet
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- Ax, Christian (author)
- Gothenburg University,Göteborgs universitet,University of Gothenburg,University of Gothenburg (SE),University of Gothenburg, Gothenburg, Sweden,Företagsekonomiska institutionen, Redovisning,Department of Business Administration, Accounting
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- Bedford, David S. (author)
- University of Technology Sydney, Sydney NSW, Australia,University of Technology Sydney (AU),Univ Technol Sydney, Sydney, NSW, Australia
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- Bednarek, Piotr (author)
- Wrocław University of Economics, Wroclaw, Poland,Wroclaw Univ Econ, Wroclaw, Polan
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- Brühl, Rolf (author)
- ESCP Europe, Berlin, Germany,ESMT European School of Management and Technology
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- Dergård, Johan (author)
- Lund University,Lunds universitet,Företagsekonomiska institutionen,Ekonomihögskolan,Department of Business Administration,Lund University School of Economics and Management, LUSEM,Lund University (SE),Lund University, Lund, Sweden
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- Ditillo, Angelo (author)
- Università Bocconi, Milan MI, Italy,Bocconi University (IT),Univ Bocconi, Milan, MI, Italy
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- Dossi, Andrea (author)
- Università Bocconi, Milan MI, Italy,Bocconi University (IT),Univ Bocconi, Milan, MI, Italy
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- Gosselin, Maurice (author)
- Université Laval, Quebec City PQ, Canada,Univ Laval, Quebec City, PQ, Canada
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- Hoozée, Sophie (author)
- Ghent University, Ghent, Belgium,Univ Ghent, Ghent, Belgium
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- Israelsen, Poul (author)
- Aalborg University, Aalborg, Denmark,Aalborg Univ, Aalborg, Denmark
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- Janschek, Otto (author)
- University of Economics and Business, Vienna, Austria,Vienna University of Economics and Business (AT),Univ Econ & Business, Vienna, Austria
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- Johanson, Daniel (author)
- Norwegian School of Economics, Bergen, Norway,Norwegian School of Economics and Business Administration (NO),Norwegian Sch Econ, Bergen, Norway
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- Johansson, Tobias, 1977- (author)
- Örebro University,Örebro universitet,Handelshögskolan vid Örebro Universitet,Karlstad University, Karlstad, Sweden,Karlstad University (SE),Örebro universitet, Handelshögskolan vid Örebro Universitet
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- Madsen, Dag Øivind (author)
- University College of Southeast Norway, Notodden, Norway,Univ Coll Southeast Norway, Notodden, Norway
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- Malmi, Teemu (author)
- Aalto University, Espoo, Finland,Aalto University (FI),Aalto Univ, Espoo, Finland
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- Rohde, Carsten (author)
- Copenhagen Business School, Copenhagen, Denmark,Copenhagen Business School (DK),Copenhagen Business Sch, Copenhagen, Denmark
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- Sandelin, Mikko (author)
- Aalto University, Espoo, Finland,Aalto University (FI),Aalto Univ, Espoo, Finland
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- Strömsten, Torkel (author)
- Handelshögskolan i Stockholm,Stockholm School of Economics,Stockholm School of Economics, Stockholm, Sweden,Stockholm Sch Econ, Stockholm, Sweden
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- Toldbod, Thomas (author)
- Aalborg University, Aalborg, Denmark,Univ Ghent, Ghent, Belgium
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- Willert, Jeanette (author)
- Copenhagen Business School, Copenhagen, Denmark,Copenhagen Business School (DK)
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(creator_code:org_t)
- Elsevier, 2017
- 2017
- English.
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In: Scandinavian Journal of Management. - : Elsevier. - 0956-5221 .- 1873-3387. ; 33:4, s. 253-266
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Abstract
Subject headings
Close
- 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.
Subject headings
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Nationalekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Economics (hsv//eng)
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business (hsv//eng)
Keyword
- Societal institutions
- Business systems
- Contingency framework
- Bureaucratic control
- Output control
- Bureaucratic control
- Business systems
- Contingency framework
- Output control
- Societal institutions
- Business Administration
Publication and Content Type
- ref (subject category)
- art (subject category)
Find in a library
To the university's database
- By the author/editor
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Greve, Jan, 1951 ...
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Ax, Christian
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Bedford, David S ...
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Bednarek, Piotr
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Brühl, Rolf
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Dergård, Johan
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show more...
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Ditillo, Angelo
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Dossi, Andrea
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Gosselin, Mauric ...
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Hoozée, Sophie
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Israelsen, Poul
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Janschek, Otto
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Johanson, Daniel
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Johansson, Tobia ...
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Madsen, Dag Øivi ...
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Malmi, Teemu
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Rohde, Carsten
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Sandelin, Mikko
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Strömsten, Torke ...
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Toldbod, Thomas
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Willert, Jeanett ...
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show less...
- About the subject
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- SOCIAL SCIENCES
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SOCIAL SCIENCES
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and Economics and Bu ...
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and Economics
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- SOCIAL SCIENCES
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SOCIAL SCIENCES
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and Economics and Bu ...
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and Business Adminis ...
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- SOCIAL SCIENCES
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SOCIAL SCIENCES
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and Economics and Bu ...
- Articles in the publication
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Scandinavian Jou ...
- By the university
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Örebro University
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Lund University
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Stockholm School of Economics
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Mälardalen University
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University of Gothenburg
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Karlstad University