Management Control Systems and Cross-Cultural Research

Empirical Evidence on Performance Measurement, Performance Evaluation and Rewards in a Cross-Cultural Comparison
1. Auflage 2015
ISBN: 978-3-8441-0380-9
Verlag: Josef Eul Verlag GmbH

Buch, Englisch, Band 23, 280 Seiten, PB, Format (B × H): 148 mm x 210 mm, Gewicht: 443 g

Reihe: Controlling

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.

Autoren/Hrsg.

Hanzlick, Michael

Inhaltsverzeichnis

1. Introduction
1.1. Motivation
1.2. Research background and guiding research question
1.3. Outline of the thesis

2. Fundamental terms and theoretical framework
2.1. Culture
2.2. Management control systems’ framework
2.3. Performance measurement, performance evaluation and rewards
2.4. Theories

3. Research overview and hypotheses
3.1. Methodology of literature review
3.2. Research overview
3.3. Research hypotheses

4. Research methodology
4.1. Sample
4.2. Questionnaire design
4.3. Data collection
4.4. Variables and measures
4.5. Tests of and remedies for measurement error

5. Results
5.1. Descriptive statistics
5.2. Multivariate analysis
5.3. Robustness tests
5.4. Summary of hypotheses

6. Discussion and conclusion
6.1. Discussion of results
6.2. Contributions to theory and former research
6.3. Managerial and practical implications
6.4. Limitations
6.5. Avenues for future research
6.6. Conclusion

Über Autor(innen)

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.”.