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| Tekijä: | Lau, C.M. Buckland, C. |
| Otsikko: | Budget emphasis, participation, task difficulty and performance: the effect of diversity within culture |
| Lehti: | Accounting and Business Research
2000 : WINTER, VOL. 31:1, p. 37-55 |
| Asiasana: | BUDGETING CULTURE PARTICIPATION NORWAY |
| Kieli: | eng |
| Tiivistelmä: | Recent research on the impact of national culture on control systems has overlooked some important cultural regions, such as the Nordic area, and the impact of the diversity within national culture has also not been considered. With a low power distance and moderate individualism culture, and relatively centralised and formalised industrial relations systems, Norwegian managers' budgetary participation is expected to be high. More importantly, as the Norwegian culture is old and the society homogenous, the diversity within the Norwegian culture is likely to be much lower than those of the newer and more ethnically diverse. Consequently, Norwegian managers' participation is expected to range from medium to high. |
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