Quotation Janschek, Otto, Malmi, Teemu, Bedford, David, Brühl, Rolf, Dergard, Johan, Hoozée, Sophie, Willert, Jeanette. 2022. The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices. Journal of Management Control.


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Abstract

Most cross-cultural studies on management control have compared Anglo-Saxon firms to Asian firms, leaving us with limited understanding of potential variations between developed Western societies. This study addresses differences and similarities in a wide variety of management control practices in Anglo-Saxon (Australia, English Canada), Germanic (Austria, non-Walloon Belgium, Germany) and Nordic firms (Denmark, Finland, Norway, Sweden). Unique data is collected through structured interviews from 584 strategic business units (SBUs). We find that management control structures in Anglo-Saxon SBUs, relative to those from Germanic and Nordic regions, are more decentralized and participative and place greater emphasis on performance-based pay. Comparing Germanic SBUs to Nordic ones, we find Germanic SBUs to rely more on individual behaviour in performance evaluation, whereas Nordic SBUs rely more on quantitative measures and value alignment in employee selection. We also observe numerous similarities in MC practices between the three cultural regions. The implications of these findings for theory development are outlined.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Journal of Management Control
Language English
Title The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices
Year 2022
Reviewed? Y
URL https://link.springer.com/content/pdf/10.1007/s00187-022-00342-x.pdf
DOI http://dx.doi.org/10.1007/s00187-022-00342-x
Open Access Y
Open Access Link https://link.springer.com/article/10.1007/s00187-022-00342-x

Associations

People
Janschek, Otto (Details)
External
Bedford, David (UTS, Australia)
Brühl, Rolf (ESCP Berlin, Germany)
Dergard, Johan (Lund University, Sweden)
Hoozée, Sophie (Ghent University, Belgium)
Malmi, Teemu (Aalto University, Finland)
Willert, Jeanette (Copenhagen Business School, Denmark)
Organization
Institute for Strategy and Managerial Accounting (Speckbacher) (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5327 Accounting (Details)
5333 Business management (Details)
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