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The importance of national culture in the design of and preference for management controls

This is a research report on The importance of national culture in the design of and preference for management controls uploaded by Jasmine Pvk in category: All Documents »  International Business »  Global Financial Management section of our research repository.
726 views, 0 comments, Last Update: Feb 8, 2016.
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Tags: hypotheses and analyzes issues
Description:
This study investigates the e€ects of national culture on ®rms' design of and employees' preference for management
controls. Data for testing two hypotheses are collected from 159 Taiwanese managers working in six each of Japanese-,
Taiwanese-, and U.S.-owned, size-matched, computers/electronics ®rms in Taiwan. Overall, the results are consistent
with national culture a€ecting these ®rms' design of and employees' preference for seven management controls, though
there also are anomalies. These ®ndings are combined with prior research for identifying desirable improvements in
research design and method, variable measurement and selection, and, most important, the theoretical foundation for
culture-based research on management controls



 

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