Download or read book Management Control Systems and Cross Cultural Research written by Michael Hanzlick and published by BoD – Books on Demand. This book was released on 2015-01-31 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: A fundamental challenge that management faces in the twenty-first century is how to exercise adequate control, i. e. how to guide and direct the behaviour of their subordinates. With increasing globalisation firms witness a cross-cultural impact too. Of particular interest is the question of whether to use the standardized form of control similar to the home base of firms or whether to adapt their control practices to the local specificities. Given the meagre state of the literature in management control with a cross-cultural emphasis, this study addresses a real world problem, namely the question whether management control practices are configured similarly or differently across cultures. Relying on a generalized industry sample across four countries (Belgium, Canada, Germany and Poland), this study sought to shed light on one of the more intriguing questions – “does culture matter” – for specific control areas, in particular for performance measurement, performance evaluation and reward systems. The theoretical foundations are grounded in the cultural framework of the GLOBE project accompanied by thoughts of new institutionalism, stakeholder theory and contingency thoughts. Hypotheses are tested by mean comparisons (ANOVA, ANCOVA). The empirical findings highlight cultural differences for a broader set of control practices and deliver new insights into the intersection of culture and management control. This dissertation crafts a novel topic with high relevance for both researchers and practitioners. The study demonstrates areas for which management control practices should be adapted to the local needs and areas for which those practices could be harmonized in the whole company. This monograph stresses some areas in which future empirical cross-cultural research can benefit, and some areas where conceptual thoughts could be advanced.

Download or read book Cross Cultural Management written by David C. Thomas and published by SAGE Publications. This book was released on 2016-12-30 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cross-Cultural Management: Essential Concepts, Fourth Edition introduces readers to the fundamentals of cross-cultural management by exploring the influence of culture on interpersonal interactions in organizational settings and examining the ever-increasing number of cross-cultural management challenges that global managers face in today’s workplace. Instead of taking a country specific approach, authors David C. Thomas and Mark F. Peterson offer a predominantly psychological perspective—focusing on the interactions of people from different cultures in organizational settings. This approach shows readers the effects culture has on a wide variety of cross-cultural interactions across organizational contexts.

Download or read book Enterprise Management Control Systems in China written by Xianzhi Zhang and published by Springer Science & Business. This book was released on 2014-04-30 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an exhaustive view of China’s Management Control Systems (MCS), examining the development of theory and practice and presenting a framework that integrates China’s unique enterprise regulations, corporate culture and managerial mindset into management control systems. The work offers detail about the effects of China’s economic reforms on management control in Chinese enterprises and insightful comparisons with Western theory and Western examples. Readers will discover important themes and the evolution of theory in MCS, including discussions of frameworks and the links between management control and economics, management, accounting, cybernetics and system theory. Early chapters explore management control in Chinese enterprises during the period, especially the demands of (guidance, enforcement and external regulation) and the demand for (stakeholders, managers, investors) management control. The work moves on to explore Western management control theory and research, including an examination of the evolution of internal control theory. The author presents detailed perspectives on the elements of management control systems and introduces masterful new ideas and methods through four general control models and ten critical elements in the management control process. A view of management control in various different types of enterprise is presented, from special enterprises and small to medium enterprises to non-profit organizations. The standards for enterprise management control are explored. This work is a valuable practical guide for corporate management teams who wish to develop and execute their own internal control strategies. It will also provide foreign researchers, policy-makers and practitioners with a new perspective on Chinese management control experiences.

Download or read book Comparative Study of Professional Accountants Judgements written by Christopher Patel and published by Emerald Group Publishing. This book was released on 2006-04-21 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias.

Download or read book Internationalization Design and Global Development written by P.L.Patrick Rau and published by Springer Science & Business Media. This book was released on 2011-06-24 with total page 619 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume constitutes the refereed proceedings of the 4th International Conference on Internationalization, Design and Global Development, IDGD 2011, held in Orlando, FL, USA, in July 2011 in the framework of the 14th International Conference on Human-Computer Interaction, HCII 2011. The 71 revised papers presented were carefully reviewed and selected from numerous submissions. The papers accepted for presentation thoroughly cover the entire field of internationalization, design and global development and address the following major topics: Cultural and cross-cultural design, culture and usability, design, emotion, trust and aesthetics, cultural issues in business and industry, culture, communication and society.

Download or read book Performance Management Systems written by Chiara Demartini and published by Springer Science & Business Media. This book was released on 2013-08-04 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents an analysis and a critical discussion on performance management systems. It seeks to advance the current state of knowledge in the subject by introducing a holistic performance management system - the loosely coupled performance management system. This new system presents a framework to leverage the systemic relationships among already established performance management mechanisms. The author contends that loosely coupled performance management systems fulfill two different objectives, namely - they assure control and foster innovation. Such a comprehensive approach to management control provides managers of economic organizations with an overarching architecture for the design, diagnosis and effective use of performance management systems.​

Download or read book Behavioral Management Accounting written by Ahmed Riahi-Belkaoui and published by Bloomsbury Publishing USA. This book was released on 2001-10-30 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Producers and users of management accounting information are confronted with crucial behavioral phenomena--factors that can affect the communication of this information and its use. Riahi-Belkaoui shows what these factors and phenomena are and how to understand and cope with them. In doing so, he shows how producers and users together can improve the efficiency of management accounting itself. He explains the judgment process in management accounting, identifies and explains the major behavioral phenomena, and then provides ways to use them for the firm's benefit. Thoughtful and comprehensive, his book is important reading for executive decision makers in almost all organizations throughout the public and private sectors.

Download or read book Cultural Influences on the Process of Strategic Management written by Andreas Michael Schühly and published by Springer Nature. This book was released on 2022-01-01 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique book is positioned at the crossroads of strategic management and international business. Based on an in-depth literature review, the author empirically assesses the widely shared, implicit assumption that strategic management processes can be globally applied in a standardized, i.e., culture-free, manner. So far, a variety of tools have also been recommended but without incorporating cultural differences. As many organizations observe that this ethnocentric view is more an illusion than reality, strategic management research has started to focus on the cultural sensitivity of its theories, tools, and processes to provide practitioners in a multicultural setting with adequate know-how and tools. To foster long-term decision-making despite uncertainty, scenario planning is frequently applied by practitioners. Up until today, scenario planning has however gained little attention from the academic community. Through this book, the author presents a newly developed framework for strategic management that combines the cultural value scale to test the cultural sensitivity of the long-term planning tool called “scenario planning.” The different process steps of scenario planning have been individually examined for their sensitivity toward the cultural dimensions of uncertainty avoidance and long-term orientation. The investigation is based on a unique, global set of management consultants working for a leading professional service firm. The results of this research show the cultural sensitivity of scenario planning, with different degrees of the process steps and the tested cultural dimensions.

Download or read book International Manufacturing Strategy in a Time of Great Flux written by Louis Brennan and published by Springer. This book was released on 2016-09-02 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book assesses the state of international manufacturing strategy and clarifies how recent developments, for example regarding configuration, technology, and the environment, are impacting on its content and direction and on its relationship to manufacturing performance. In providing up-to-date coverage of the consequences of such forces and factors for international manufacturing, this book aims to expand the debate concerning international manufacturing strategy and cast light on its current evolution. International manufacturing is operating within a time of great flux. While offshoring of activities has dominated over recent decades, nearshoring and reshoring are increasingly being considered and observed in practice. At the same time, technologies such as 3D-printing are gaining traction and the role of ICT and data analytics is increasingly important in the international manufacturing landscape while digitization becomes more prevalent and the embrace of the Internet of Things (IOT) accelerates. Furthermore, issues related to the environment are figuring more prominently in international manufacturing considerations, and assumptions regarding the long-term cost of energy are being called into question. International manufacturing is also experiencing greater servitization.

Download or read book Management Control in Central and Eastern European Subsidiaries written by B. Brenner and published by Springer. This book was released on 2008-11-12 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can Multinational Corporations effectively manage and control their subsidiaries in transition countries? This empirical study on 40 MNCs operating in Central and Eastern Europe provides insights onto how the transition context and the culture of the region impact the choice and effectiveness of Headquarters control in subsidiaries.

Download or read book Business Challenging Business Ethics New Instruments for Coping with Diversity in International Business written by Jacek Sójka and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increasingly companies' stakeholders require organisations to observe international standards prescribed by international laws, treaties, conventions, recommendations, and/or codes of conduct. The papers selected for this volume explore 1) the ethical pressures on international business to meet the challenges of diversity, 2) suggested methods of coping with diversity, and 3) the challenges required to overcome corporate self-interest in the search for new instruments. Collectively these articles reflect scholarly insights and corporate responses to diversity in international business, a topic of wide interest in contemporary business ethics.

Download or read book International Handbook on Whistleblowing Research written by A J Brown and published by Edward Elgar Publishing. This book was released on 2014-08-29 with total page 643 pages. Available in PDF, EPUB and Kindle. Book excerpt: øFeaturing contributions from scholars and policy practitioners in a number of diverse fields _ including sociology, political science, psychology, information systems, media studies, business, management, criminology, public policy and several branche

Download or read book Management Control in Small and Medium Sized Enterprises written by Jens Hutzschenreuter and published by Springer Science & Business Media. This book was released on 2009-11-10 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: Jens Hutzschenreuter determines the effect of management control forms on the performance of innovative small and medium sized enterprises (SMEs). His findings suggest that in fact indirect control forms have a stronger performance impact than traditional control forms.

Download or read book Handbook of Management Accounting Research written by Christopher S. Chapman and published by Elsevier. This book was released on 2011-09-14 with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world. Special pricing available if purchased as a set with Volume 1. Documents the scholarly management accounting literature Publishing both in print, and online through Science Direct International in scope

Download or read book Management Accounting in a Dynamic Environment written by Cheryl S. McWatters and published by Routledge. This book was released on 2015-12-22 with total page 732 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether students pursue a professional career in accounting or in other areas of management, they will interact with accounting systems. In all organizations, managers rely on management accounting systems to provide information to deal with changes in their operating environment. This book provides students and managers with an understanding and appreciation of the strengths and limitations of an organization’s accounting system, and enables them to be intelligent and critical users of the system. The text highlights the role of management accounting as an integral part of the organization’s strategy and not merely a set of individual concepts and computations. An analytical framework for organizational change is used throughout the book to underscore how organizations must adapt to create customer and organizational value. This framework provides a way to examine and analyze the organization’s accounting system, and as a basis for evaluating proposed changes to the system. With international examples that bring the current business environment to the forefront, problems and cases to promote critical thinking, and online support for students and instructors, Management Accounting in a Dynamic Environment is no mere introductory textbook. It prepares readers to use accounting systems intelligently to achieve organizational success. The authors have identified several cases to accompany each chapter in the textbook. These are available through Ivey Publishing: https://www.iveycases.com/CaseMateBookDetail.aspx?id=434

Download or read book Handbook of Research Methods for Organisational Culture written by Newton, Cameron and published by Edward Elgar Publishing. This book was released on 2022-02-04 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This innovative Handbook explores the complexity of cultural, conceptual and definitional issues surrounding research into organisational culture, outlining the varied frameworks and theories that underpin the field.

Download or read book The Routledge Companion to Behavioural Accounting Research written by Theresa Libby and published by Routledge. This book was released on 2017-11-06 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.