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The importance of national culture in the design of and preference for management controls for multi-national operations

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  • Chow, Chee W.
  • Shields, Michael D.
  • Wu, Anne

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  • Chow, Chee W. & Shields, Michael D. & Wu, Anne, 1999. "The importance of national culture in the design of and preference for management controls for multi-national operations," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 441-461, July.
  • Handle: RePEc:eee:aosoci:v:24:y:1999:i:5-6:p:441-461
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    8. Demski, Js, 1976. "Uncertainty And Evaluation Based On Controllable Performance," Journal of Accounting Research, Wiley Blackwell, vol. 14(2), pages 230-245.
    9. Chow, Chee W. & Shields, Michael D. & Chan, Yoke Kai, 1991. "The effects of management controls and national culture on manufacturing performance: An experimental investigation," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 209-226.
    10. Alfred M Jaeger, 1983. "The Transfer of Organizational Culture Overseas: An Approach to Control in the Multinational Corporation," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 14(2), pages 91-113, June.
    11. Chow, Chee W. & Kato, Yutaka & Shields, Michael D., 1994. "National culture and the preference for management controls: An exploratory study of the firm--Labor market interface," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 381-400.
    12. Rockness, Howard O. & Shields, Michael D., 1984. "Organizational control systems in research and development," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 165-177, June.
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    16. Harrison, Graeme L., 1993. "Reliance on accounting performance measures in superior evaluative style -- The influence of national culture and personality," Accounting, Organizations and Society, Elsevier, vol. 18(4), pages 319-339, May.
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    20. Lane Daley & James Jiambalvo & Gary Sundem & Yasumasa Kondo, 1985. "Attitudes Toward Financial Control Systems in the United States and Japan†," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 16(3), pages 91-110, September.
    21. Brownell, P, 1982. "The Role Of Accounting Data In Performance Evaluation, Budgetary Participation, And Organizational-Effectiveness," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 12-27.
    22. Robert Simons, 1988. "Analysis of the organizational characteristics related to tight budget goals," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 267-283, September.
    23. Merchant, Kenneth A. & Chow, Chee W. & Wu, Anne, 1995. "Measurement, evaluation and reward of profit center managers: A cross-cultural field study," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 619-638.
    24. Chow, Chee W. & Kato, Yutaka & Merchant, Kenneth A., 1996. "The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 175-192.
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