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  • 1.
    Greve, Jan
    et al.
    Örebro universitet.
    Ax, Christian
    Göteborgs universitet.
    Bedford, David S.
    Univ Technol Sydney, Sydney, NSW, Australia.
    Bednarek, Piotr
    Wroclaw Univ Econ, Wroclaw, Polan.
    Bruhl, Rolf
    ESCP Europe, Berlin, German.
    Dergard, Johan
    Lund Universitet.
    Ditillo, Angelo
    Univ Bocconi, Milan, MI, Italy.
    Dossi, Andrea
    Univ Bocconi, Milan, MI, Italy.
    Gosselin, Maurice
    Univ Laval, Quebec City, PQ, Canada.
    Hoozee, Sophie
    Univ Ghent, Ghent, Belgium.
    Israelsen, Poul
    Aalborg Univ, Aalborg, Denmark.
    Janschek, Otto
    Univ Econ & Business, Vienna, Austria.
    Johanson, Daniel
    Norwegian Sch Econ, Bergen, Norway.
    Johansson, Tobias
    Örebro universitet.
    Madsen, Dag Oivind
    Univ Coll Southeast Norway, Notodden, Norway.
    Malmi, Teemu
    Aalto Univ, Espoo, Finland.
    Rohde, Carsten
    Copenhagen Business Sch, Copenhagen, Denmark.
    Sandelin, Mikko
    Aalto Univ, Espoo, Finland.
    Stromsten, Torkel
    Stockholm Sch Econ, Stockholm, Sweden.
    Toldbod, Thomas
    Univ Ghent, Ghent, Belgium.
    Willert, Jeanette
    The impact of society on management control systems2017In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 33, no 4, p. 253-266Article in journal (Refereed)
    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.

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