کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7254893 | 1472273 | 2017 | 14 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The impact of society on management control systems
ترجمه فارسی عنوان
تأثیر جامعه در سیستم های کنترل مدیریت
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کلمات کلیدی
موسسات اجتماعی، سیستم های کسب و کار، چارچوب احتمالی، کنترل بوروکراتیک، کنترل خروجی،
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
استراتژی و مدیریت استراتژیک
چکیده انگلیسی
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.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Scandinavian Journal of Management - Volume 33, Issue 4, December 2017, Pages 253-266
Journal: Scandinavian Journal of Management - Volume 33, Issue 4, December 2017, Pages 253-266
نویسندگان
Jan Greve, Christian Ax, David S. Bedford, Piotr Bednarek, Rolf Brühl, Johan DergÃ¥rd, Angelo Ditillo, Andrea Dossi, Maurice Gosselin, Sophie Hoozée, Poul Israelsen, Otto Janschek, Daniel Johanson, Tobias Johansson, Dag Ãivind Madsen, Teemu Malmi,