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Does national culture impact management control systems? A systematic literature review

Author

Listed:
  • Christine Mitter

    (Salzburg University of Applied Sciences
    University of the Free State (UFS))

  • Michael Kuttner

    (Salzburg University of Applied Sciences
    Johannes Kepler University (JKU) Linz)

  • Christine Duller

    (Johannes Kepler University (JKU) Linz)

  • Petra Sommerauer

    (Salzburg University of Applied Sciences)

Abstract

This paper reviews findings on how different dimensions of national culture influence management control systems (MCS). It is based on a comprehensive sample of 43 peer-reviewed journal articles that were identified in a systematic literature search. For the categorization of the results, we refer to Malmi and Brown’s (Manag Account Res;19:287–300, 2008. https://doi.org/10.1016/j.mar.2008.09.003 ) frequently quoted framework. Our systematic literature review offers a detailed analysis of the sample’s bibliographical characteristics, including the chronological order of publications, journal metrics, article type, and country focus. Our results reveal that the research field is dominated by Hofstede's cultural dimensions theory and that the majority of the sample articles explicitly mention or confirm the influence of national culture on MCS. We demonstrate that the cultural influences on a wide range of different MCS practices, tools and methods are examined, and show that a holistic and comprehensive analysis of the interplay of national culture and the elements of the MCS is mostly missing. Moreover, diverging research designs and contextual factors, different understandings of national culture and especially the often too superficial classification of national culture complicates and inhibits the comparability of the different results. Findings show that the underlying motivations and effectiveness of MCSs differ across national cultures, suggesting that MCSs require adaptation to different national cultures.

Suggested Citation

  • Christine Mitter & Michael Kuttner & Christine Duller & Petra Sommerauer, 2024. "Does national culture impact management control systems? A systematic literature review," Review of Managerial Science, Springer, vol. 18(1), pages 209-257, January.
    • Handle: RePEc:spr:rvmgts:v:18:y:2024:i:1:d:10.1007_s11846-023-00661-w
    DOI: 10.1007/s11846-023-00661-w
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    More about this item

    Keywords

    National culture; Management control systems (MCS); Systematic literature review;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business

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