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Exploring notions of control across cultures: a narrative approach

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  • Tobias Scheytt
  • Kim Soin
  • Thomas Metz

Abstract

It can be argued that the concept of control is one of the most important and yet complex notions of management accounting theory and practice. Despite its importance, it is not fully understood in terms of its significance in an international context. Using an interpretive approach and against the background of structuration theory, this paper explores and identifies differences in notions of control across European cultures. The empirical research is based on samples of narratives of personal experiences taken from respondents in four European countries: Austria, France, Germany and the United Kingdom. The results indicate that control is influenced by, and deeply embedded in, the cultural context of the respective countries. This has implications for the transfer of management accounting and control knowledge across different European countries and suggests that one has to be aware of the existence, meaning and significance of the differences and characteristics of the regional culture. In an era of internationalization and standardization, this paper responds to calls (Hopwood, 1999) for research, which emphasizes the importance of attempts to understand how the practices of management accounting and control are differentiated in relation to regional cultures.

Suggested Citation

  • Tobias Scheytt & Kim Soin & Thomas Metz, 2003. "Exploring notions of control across cultures: a narrative approach," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 515-547.
    • Handle: RePEc:taf:euract:v:12:y:2003:i:3:p:515-547
    DOI: 10.1080/0963818032000103015
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    References listed on IDEAS

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    1. Bhimani, Alnoor, 1996. "Management Accounting: European Perspectives," OUP Catalogue, Oxford University Press, number 9780198289661.
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    Cited by:

    1. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print) hal-00690933, HAL.
    2. repec:dau:papers:123456789/9497 is not listed on IDEAS
    3. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    4. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Post-Print hal-00690933, HAL.
    5. Englund, Hans & Gerdin, Jonas, 2014. "Structuration theory in accounting research: Applications and applicability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 162-180.
    6. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Post-Print hal-01661667, HAL.
    7. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
    8. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    9. Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024. "Informal institutions in accounting research: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
    10. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Grenoble Ecole de Management (Post-Print) hal-01661667, HAL.
    11. Moore, David R.J., 2011. "Structuration theory: The contribution of Norman Macintosh and its application to emissions trading," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 212-227.

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