IDEAS home Printed from https://ideas.repec.org/a/ids/ijaape/v6y2010i1p108-127.html
   My bibliography  Save this article

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

Author

Listed:
  • Lili-Anne Kihn

Abstract

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
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=30481
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:6:y:2010:i:1:p:108-127. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Darren Simpson). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=41 .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.