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An empirical investigation of the principal top management styles in the emphasis of multiple forms of controls


  • Lili-Anne Kihn


This study offers empirical evidence of the principal top management styles in the emphasis of multiple forms of controls. In particular, it analysed the principal styles in how top managers emphasise financial, non-financial and selected behavioural (action accountability) controls in the performance evaluations of foreign subsidiary managers and whether the different styles result in performance differences. Research propositions were assessed using cluster analysis and analysis of variance, with documentary and survey data collected from the top managers of the business units of multinational companies headquartered in Finland. The results identify, describe and profile a total of six principal styles in the emphasis of financial, non-financial and behavioural controls. Overall, the results demonstrate that managers differ significantly in the way they emphasise controls and that all styles are not as effective in enhancing performance.

Suggested Citation

  • Lili-Anne Kihn, 2010. "An empirical investigation of the principal top management styles in the emphasis of multiple forms of controls," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 6(1), pages 108-127.
  • Handle: RePEc:ids:ijaape:v:6:y:2010:i:1:p:108-127

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    Cited by:

    1. Ossi Pesämaa, 2017. "Personnel- and action control in gazelle companies in Sweden," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 107-132, February.


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