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Management Control Systems and Cross-Cultural Research: Controlling, Bd. 23

Autor Michael Hanzlick
en Limba Engleză Paperback – 30 ian 2015
A fundamental challenge that management faces in the twenty-first century is how to exercise adequate control, i. e. how to guide and direct the behaviour of their subordinates. With increasing globalisation firms witness a cross-cultural impact too. Of particular interest is the question of whether to use the standardized form of control similar to the home base of firms or whether to adapt their control practices to the local specificities. Given the meagre state of the literature in management control with a cross-cultural emphasis, this study addresses a real world problem, namely the question whether management control practices are configured similarly or differently across cultures. Relying on a generalized industry sample across four countries (Belgium, Canada, Germany and Poland), this study sought to shed light on one of the more intriguing questions - "does culture matter" - for specific control areas, in particular for performance measurement, performance evaluation and reward systems. The theoretical foundations are grounded in the cultural framework of the GLOBE project accompanied by thoughts of new institutionalism, stakeholder theory and contingency thoughts. Hypotheses are tested by mean comparisons (ANOVA, ANCOVA). The empirical findings highlight cultural differences for a broader set of control practices and deliver new insights into the intersection of culture and management control. This dissertation crafts a novel topic with high relevance for both researchers and practitioners. The study demonstrates areas for which management control practices should be adapted to the local needs and areas for which those practices could be harmonized in the whole company. This monograph stresses some areas in which future empirical cross-cultural research can benefit, and some areas where conceptual thoughts could be advanced.
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Specificații

ISBN-13: 9783844103809
ISBN-10: 3844103805
Pagini: 304
Dimensiuni: 148 x 210 x 19 mm
Greutate: 0.37 kg
Editura: Josef Eul Verlag GmbH
Colecția Controlling, Bd. 23
Seria Controlling, Bd. 23


Notă biografică

Michael Hanzlick studied business administration from 2001 to 2005 in Regensburg, Leipzig and Taipei, Taiwan. After his studies he worked for a management consultancy and for a medium-sized firm in the area of financing and management control. Between 2010 and 2014 he worked as a research assistant at the Chair of Management Control (Prof. Dr. Rolf Brühl) at ESCP Europe Business School Berlin. In November 2014 he finished his dissertation on management control systems and cross-cultural research obtaining the degree of "Dr. rer. pol.".

Cuprins

1. Introduction1.1. Motivation1.2. Research background and guiding research question1.3. Outline of the thesis2. Fundamental terms and theoretical framework2.1. Culture2.2. Management control systems' framework2.3. Performance measurement, performance evaluation and rewards2.4. Theories3. Research overview and hypotheses3.1. Methodology of literature review3.2. Research overview3.3. Research hypotheses4. Research methodology4.1. Sample4.2. Questionnaire design4.3. Data collection4.4. Variables and measures4.5. Tests of and remedies for measurement error5. Results5.1. Descriptive statistics5.2. Multivariate analysis5.3. Robustness tests5.4. Summary of hypotheses6. Discussion and conclusion6.1. Discussion of results6.2. Contributions to theory and former research6.3. Managerial and practical implications6.4. Limitations6.5. Avenues for future research6.6. Conclusion