The Use of Management Controls in Different Cultural Regions: An Empirical Study of Anglo-Saxon, Germanic and Nordic Practices

Teemu Malmi, Christian Ax, David Bedford, Piotr Bednarek, Rolf Brühl, Johan Dergård, Angelo Ditillo, Andrea Dossi, Maurice Gosselin, Jan Greve, Sophie Hoozee, Poul Israelsen, Otto Janschek, Daniel Klingberg Johansson, Tobias Johansson, Dag Oivind Madsen, Carsten Rohde, Mikko Sandelin, Torkel Strömsten, Thomas ToldbodJeanette Willert

Publikation: Bidrag til bog/antologi/rapportKonferencebidrag i proceedingsForskningpeer review


This study addresses differences in management control practices in Anglo-Saxon (Australia, Canada), Germanic (Austria, Belgium, Germany), and Nordic firms (Denmark, Finland, Norway, Sweden). Unique data is collected through structured interviews from 688 strategic business units (SBUs) in these countries. We find differences across cultural regions with regard to how managers delegate decision rights to their subordinates, establish multidimensional reporting lines, involve subordinates in cross-functional tasks, and involve subordinates in strategic planning activities. We also find differences in the comprehensiveness of plans, purposes of performance measurement and evaluation, and the importance of interactively using budgets and performance measurement systems. Furthermore, we find differences in the nature and bases of rewards and variable compensation. Regarding cultural controls, differences are identified in recruitment and socialization practices. Implications of these and other findings for both theory development and practice are discussed.
Titel10th Conference on New Directions in Management Accounting : Innovations in Practice and Research
RedaktørerKari Lukka, Michael Shields
Antal sider56
ForlagEuropean Institute for Advanced Studies in Management
StatusUdgivet - 2016
BegivenhedThe 10th Conference on New Directions in Management Accounting - Bruxelles, Belgien
Varighed: 14 dec. 201616 dec. 2016
Konferencens nummer: 10


KonferenceThe 10th Conference on New Directions in Management Accounting
NavnEIASM Conference Proceedings Series


  • Management control package
  • Management control systems
  • National culture
  • Survey