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Management Control Systems and the National Culture

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  • Mouhcine Tallaki
  • Enrico Bracci

Abstract

The relation between an organization, economic, social and cultural contexts leads to ask the question whether those organizations, not only big companies but also SMEs, can transfer their domestic Management Control Systems (henceforth MCSs) overseas or they need to redesign them according to cultural imperatives of other nation (Graeme et al., 1999). The rise of internationalization versus localization emphasizes the significance of this question. The study of differences in MCSs has been discussed in the literature according to different approaches, namely: the cultural approach, societal effects, new institutionalism and historical approach (Bhimani, 1999). One of management diversity causes which was highlighted by the most of the approaches is the culture. This paper aims to sketch an embryonic conceptual framework to understand the relationship between national culture and MCSs. In doing so, the case of the Italy-Morocco is considered adopting a combination of historical analyses, new institutionalism and cultural approach. Culture is not stable and evolves over the time (Morin, 1984), it is learned and not inherited. With the adoption of an historical approach, we attempt to study the origins of MCSs and to understand the circumstances under which they were born, spread and institutionalized. New institutionalism helps us to understand how organizational ideals become common and how they are shared in languages and symbols. Cultural approach instead explains how cultural values may affect the management, this approach was developed with the apparition of Hofstede study about culture and management.

Suggested Citation

  • Mouhcine Tallaki & Enrico Bracci, 2011. "Management Control Systems and the National Culture," Working Papers 201118, University of Ferrara, Department of Economics.
  • Handle: RePEc:udf:wpaper:201118
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    References listed on IDEAS

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    1. Wim Van der Stede, 2003. "The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomorphism," European Accounting Review, Taylor & Francis Journals, vol. 12(2), pages 263-285.
    2. Bhimani, Alnoor, 1999. "Mapping methodological frontiers in cross-national management control research," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 413-440, July.
    3. Chow, Chee W. & Shields, Michael D. & Wu, Anne, 1999. "The importance of national culture in the design of and preference for management controls for multi-national operations," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 441-461, July.
    4. Chow, Chee W. & Kato, Yutaka & Merchant, Kenneth A., 1996. "The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 175-192.
    5. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 483-506, July.
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    More about this item

    Keywords

    management control; national culture; management diversity;
    All these keywords.

    JEL classification:

    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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