Influences Contributing to Differences in Control Practices Between Countries

This chapter and the next one bring in explanations of the described detailed management control practices and conclude with propositions. Clearly the data show some overlapping in practices between countries although differences are quite sharp. ‘Cultural explanations’ are thus important but not sufficient. The close relationship seen between planning structure and control, for instance, shows that resorting only to country factors for explanation will not be enough. The next chapter will bring in both impacts on selected features of control, while this one focuses on country factors only, as it draws on second­ary sources only. A summary of the findings across countries is first presented. The central question answered in this chapter is: ‘What lies behind the observed differences in control practices by country?’ What plausible explanations may be advanced to account for these differences? The discussion draws heavily on secondary sources and is consequently frankly speculative.