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The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomorphism

  • Wim Van der Stede
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    This paper examines whether variations in national culture at the business-unit level of multi-business firms that operate internationally trigger adjustments in the corporate management control and incentive systems (MCISs) to fit local business-unit circumstances. Although the results show that selected MCIS characteristics are attuned to business-unit national culture, further analysis of multi-level data reveal small business-unit effects relative to corporate effects. The presence of dominant corporate effects suggests that MCISs tend to be uniformly implemented within firms, rather than to reflect local business-unit conditions.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/0963818022000009859
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    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 12 (2003)
    Issue (Month): 2 ()
    Pages: 263-285

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    Handle: RePEc:taf:euract:v:12:y:2003:i:2:p:263-285
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