haku: @indexterm SYSTEMS DESIGN / yhteensä: 208
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| Tekijä: | Stede, W. A. Van der |
| Otsikko: | The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomorphism |
| Lehti: | European Accounting Review
2003 : VOL. 12:2, p. 263-285 |
| Asiasana: | CULTURE MANAGEMENT CONTROL SYSTEMS DESIGN MULTIPRODUCT COMPANIES |
| Kieli: | eng |
| Tiivistelmä: | 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. |
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