The Impact of Society on Management Control Systems
| Autor: | Thomas Toldbod, David S. Bedford, Rolf Brühl, Teemu Malmi, Jan Greve, Torkel Strömsten, Mikko Sandelin, Christian Ax, Otto Janschek, Carsten Rohde, Poul Israelsen, Maurice Gosselin, Andrea Dossi, Jeanette Willert, Piotr Bednarek, Sophie Hoozée, Johan Dergård, Daniel Johanson, Angelo Ditillo, Tobias Johansson, Dag Øivind Madsen |
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| Jazyk: | angličtina |
| Rok vydání: | 2017 |
| Předmět: |
Contingency framework
APPLIED PSYCHOLOGY Output control Control (management) Business system planning Distribution (economics) Context (language use) Empirical research 0502 economics and business Societal institutions Economics Business systems Marketing Archetype ta512 502044 Business management Bureaucratic control business.industry 05 social sciences 050201 accounting Business & Management Strategic business unit 502044 Unternehmensführung 502033 Rechnungswesen 502033 Accounting BUREAUCRATIC CONTROL BUSINESS SYSTEMS CONTINGENCY FRAMEWORK OUTPUT CONTROL SOCIETAL INSTITUTIONS APPLIED PSYCHOLOGY STRATEGY AND MANAGEMENT business 050203 business & management STRATEGY AND MANAGEMENT Management control system |
| Zdroj: | Greve, J, Ax, C, Bedford, D, Bednarek, P, Brühl, R, Dergård, J, Ditillo, A, Dossi, A, Gosselin, M, Hoozee, S, Israelsen, P, Janscheck, O, Johanson, D, Johansson, T, Madsen, D O, Malmi, T, Rohde, C, Sandelin, M, Strömsten, T, Toldbod, T & Willert, J 2017, ' The impact of society on management control systems ', Scandinavian Journal of Management, vol. 33, no. 4, pp. 253-266 . https://doi.org/10.1016/j.scaman.2017.08.002 |
| ISSN: | 1873-3387 0956-5221 |
| DOI: | 10.1016/j.scaman.2017.08.002 |
| Popis: | © 2017 Elsevier Ltd 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. |
| Databáze: | OpenAIRE |
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