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The Influence of Culture on Budget Control Practices in the USA and Japan: An Empirical Study

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Cited by:

  1. Marjorie A. Lyles & Le dang Doanh & Jeffrey Q. Barden, 2000. "Trust, Organizational Controls, Knowledge Acquisition from the Foreign Parents, and Performance in Vietnamese International Joint Ventures," William Davidson Institute Working Papers Series 329, William Davidson Institute at the University of Michigan.
  2. Chadee, Doren D. & Qiu, Feng, 2001. "Foreign ownership of equity joint ventures in China: a pooled cross-section-time series analysis," Journal of Business Research, Elsevier, vol. 52(2), pages 123-133, May.
  3. Hu, Michael Y. & Chen, Haiyang, 1996. "An empirical analysis of factors explaining foreign joint venture performance in China," Journal of Business Research, Elsevier, vol. 35(2), pages 165-173, February.
  4. Haka, Susan F. & Heitger, Dan L., 2004. "International managerial accounting research: A contracting framework and opportunities," The International Journal of Accounting, Elsevier, vol. 39(1), pages 21-69.
  5. Al-Khatib, Jamal A. & Malshe, Avinash & AbdulKader, Mazen, 2008. "Perception of unethical negotiation tactics: A comparative study of US and Saudi managers," International Business Review, Elsevier, vol. 17(1), pages 78-102, February.
  6. Andreas Hoffjan & Rouven Trapp & Christoph Endenich & Thomas Boucoiran, 2012. "International budgeting—challenges for German-French companies," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(1), pages 5-25, September.
  7. Sean M. Handley & Corey M. Angst, 2015. "The impact of culture on the relationship between governance and opportunism in outsourcing relationships," Strategic Management Journal, Wiley Blackwell, vol. 36(9), pages 1412-1434, September.
  8. Jain, Subhash C. & Tucker, Lewis R., 1995. "The influence of culture on strategic constructs in the process of globalization: An empirical study of North American and Japanese MNCs," International Business Review, Elsevier, vol. 4(1), pages 19-37, March.
  9. Dahlgrün, Philipp W. & Bausch, Andreas, 2019. "How Opportunistic Culture Affects Financial Performance in Outsourcing Relationships: A Meta-Analysis," Journal of International Management, Elsevier, vol. 25(1), pages 81-100.
  10. Svante Andersson & Göran Svensson & Francisco‐Jose Molina‐Castillo & Carmen Otero‐Neira & John Lindgren & Niklas P. E. Karlsson & Hélène Laurell, 2022. "Sustainable development—Direct and indirect effects between economic, social, and environmental dimensions in business practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1158-1172, September.
  11. Hannah S. Lee & David A. Griffith, 2012. "Comparative insights into the governance problems of agency theory: the influence of institutional environment on the basic human tenets," AMS Review, Springer;Academy of Marketing Science, vol. 2(1), pages 19-33, March.
  12. 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.
  13. Qin, Li & De-Juan-Vigaray, María D., 2021. "Social commerce: Is interpersonal trust formation similar between U.S.A. and Spain?," Journal of Retailing and Consumer Services, Elsevier, vol. 62(C).
  14. Shinta Rahma Diana & Nandan Limakrisna, 2018. "Strategic Decision Policy of Public Service Agency as Government Institution: Analysis of Government Financial Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 8(6), pages 115-118.
  15. Flavius-Andrei GUINEA, 2016. "Study regarding the impact of cultural factors on management accounting systems," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1359-1359.
  16. 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.
  17. Wei-han Liu, 2019. "National culture effects on stock market volatility level," Empirical Economics, Springer, vol. 57(4), pages 1229-1253, October.
  18. Lin Zhang & Xueyong Zhang, 2022. "The foreign experience and investment performance of venture capitalists," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1675-1714, April.
  19. Rosa Maria Dangelico & Luca Fraccascia & Alberto Nastasi, 2020. "National culture's influence on environmental performance of countries: A study of direct and indirect effects," Sustainable Development, John Wiley & Sons, Ltd., vol. 28(6), pages 1773-1786, November.
  20. Malmi, Teemu & Bedford, David S. & Brühl, Rolf & Dergård, Johan & Hoozée, Sophie & Janschek, Otto & Willert, Jeanette & Ax, Christian & Bednarek, Piotr & Gosselin, Maurice & Hanzlick, Michael & Israel, 2020. "Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions," Accounting, Organizations and Society, Elsevier, vol. 86(C).
  21. Cassandra Seow-Ling Yee & Setsuo Otsuka & Kieran James & Jenny Kwai-Sim Leung, 2008. "Japanese culture and budgeting: A review of the literature and a limited pilot study to illustrate the research agenda," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(9), pages 873-899, October.
  22. Venkateswaran, Ramya Tarakad & George, Rejie, 2020. "When does culture matter? A multilevel study on the role of situational moderators," Journal of Business Research, Elsevier, vol. 116(C), pages 99-122.
  23. Gómez-Mejía, Luis R. & Saura, M. D., 1996. "The importance of various work aspects and their organiza tional consequences using Hofstede's cultural dimensions," DEE - Working Papers. Business Economics. WB 7057, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
  24. Flora F. T. Chiang & Thomas A. Birtch, 2006. "An empirical examination of reward preferences within and across national settings," Management International Review, Springer, vol. 46(5), pages 573-596, September.
  25. Ashish Sood & V. Kumar & Shaphali Gupta, 2023. "Modeling the antecedents of multi-generational services adoption behavior of clients across countries: The role of mindset metrics," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 54(9), pages 1661-1686, December.
  26. Teemu Malmi & David S. Bedford & Rolf Brühl & Johan Dergård & Sophie Hoozée & Otto Janschek & Jeanette Willert, 2022. "The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 273-334, September.
  27. Harzing, Anne-Wil, 1997. "Response rates in international mail surveys: Results of a 22-country study," International Business Review, Elsevier, vol. 6(6), pages 641-665, December.
  28. Silvia Rita Sedita & Silvia Blasi & Jiawen Yang, 2022. "The cultural dimensions of sustainable development: A cross‐country configurational analysis," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1838-1849, December.
  29. Yu-Shu Peng & Shing-Shiuan Lin, 2009. "National Culture, Economic Development, Population Growth and Environmental Performance: The Mediating Role of Education," Journal of Business Ethics, Springer, vol. 90(2), pages 203-219, December.
  30. Andrews, Matt & Harrington, Peter, 2016. "Off Pitch: Football's Financial Integrity Weaknesses, and How to Strengthen Them," Working Paper Series 16-009, Harvard University, John F. Kennedy School of Government.
  31. Griffith, David A. & Zhang, Chun & Cavusgil, S. Tamer, 2006. "Attributions of noncooperative incidents and response strategies: The role of national character," Journal of World Business, Elsevier, vol. 41(4), pages 356-367, December.
  32. Klaus Derfuss, 2015. "Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 238-278, June.
  33. Gallego-Álvarez, Prof. Isabel & Ortas, Prof. Eduardo, 2017. "Corporate environmental sustainability reporting in the context of national cultures: A quantile regression approach," International Business Review, Elsevier, vol. 26(2), pages 337-353.
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