search query: @indexterm MULTIPRODUCT COMPANIES / total: 64
reference: 4 / 64
| Author: | Stede, W. A. Van der |
| Title: | The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomorphism |
| Journal: | European Accounting Review
2003 : VOL. 12:2, p. 263-285 |
| Index terms: | CULTURE MANAGEMENT CONTROL SYSTEMS DESIGN MULTIPRODUCT COMPANIES |
| Language: | eng |
| Abstract: | This paper examines whether variations in national culture at the business-unit level of multi-business firms that operate internationally trigger adjustments in the corporate management control and incentive systems (MCISs) to fit local business-unit circumstances. Although the results show that selected MC1S characteristics are attuned to business-unit national culture, further analysis of multi-level data reveal small business-unit effects relative to corporate effects. The presence of dominant corporate effects suggests that MCISs tend to be uniformly implemented within firms, rather than to reflect local business-unit conditions. |
SCIMA