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The impact of society on management control systems
Örebro universitet.
Göteborgs universitet.
Univ Technol Sydney, Sydney, NSW, Australia.
Wroclaw Univ Econ, Wroclaw, Polan.
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2017 (English)In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 33, no 4, p. 253-266Article in journal (Refereed) Published
Abstract [en]

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.

Place, publisher, year, edition, pages
Elsevier, 2017. Vol. 33, no 4, p. 253-266
National Category
Economics and Business
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:kau:diva-65947DOI: 10.1016/j.scaman.2017.08.002ISI: 000418217600006OAI: oai:DiVA.org:kau-65947DiVA, id: diva2:1177667
Available from: 2018-01-25 Created: 2018-01-25 Last updated: 2018-05-17Bibliographically approved

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Johansson, TobiasMadsen, Dag Oivind
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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf