The Importance of National Culture in the Design of and Preference for Management Controls for Multi-National Operations

This study investigates the effects of national culture on firms' design of and employees' preference for management controls. Data for testing two hypotheses are collected from 159 Taiwanese managers working in six each of Japanese, Taiwanese, and U.S.owned, size-matched, computers/ele...

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Main Authors: Wu, Anne, Chow, Chee, Shields, Michael
Language:en_US
Published: 2002
Subjects:
Online Access:http://hdl.handle.net/1721.1/1436
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author Wu, Anne
Chow, Chee
Shields, Michael
author_facet Wu, Anne
Chow, Chee
Shields, Michael
author_sort Wu, Anne
collection MIT
description This study investigates the effects of national culture on firms' design of and employees' preference for management controls. Data for testing two hypotheses are collected from 159 Taiwanese managers working in six each of Japanese, Taiwanese, and U.S.owned, size-matched, computers/electronics firms in Taiwan. Overall, the results are consistent with national culture affecting these firms' design of and employees' preference for seven management controls, though there also are anomalies. These findings are combined with prior research for identifying desirable improvements in research design and method, variable measurement and selection, and, most important, the theoretical foundation for culture-based research on management controls.
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spelling mit-1721.1/14362019-04-10T12:16:34Z The Importance of National Culture in the Design of and Preference for Management Controls for Multi-National Operations Wu, Anne Chow, Chee Shields, Michael management control national culture Taiwan This study investigates the effects of national culture on firms' design of and employees' preference for management controls. Data for testing two hypotheses are collected from 159 Taiwanese managers working in six each of Japanese, Taiwanese, and U.S.owned, size-matched, computers/electronics firms in Taiwan. Overall, the results are consistent with national culture affecting these firms' design of and employees' preference for seven management controls, though there also are anomalies. These findings are combined with prior research for identifying desirable improvements in research design and method, variable measurement and selection, and, most important, the theoretical foundation for culture-based research on management controls. 2002-07-10T14:43:15Z 2002-07-10T14:43:15Z 2002-07-10T14:43:16Z http://hdl.handle.net/1721.1/1436 en_US IMVP;141a 1404652 bytes application/pdf application/pdf
spellingShingle management control
national culture
Taiwan
Wu, Anne
Chow, Chee
Shields, Michael
The Importance of National Culture in the Design of and Preference for Management Controls for Multi-National Operations
title The Importance of National Culture in the Design of and Preference for Management Controls for Multi-National Operations
title_full The Importance of National Culture in the Design of and Preference for Management Controls for Multi-National Operations
title_fullStr The Importance of National Culture in the Design of and Preference for Management Controls for Multi-National Operations
title_full_unstemmed The Importance of National Culture in the Design of and Preference for Management Controls for Multi-National Operations
title_short The Importance of National Culture in the Design of and Preference for Management Controls for Multi-National Operations
title_sort importance of national culture in the design of and preference for management controls for multi national operations
topic management control
national culture
Taiwan
url http://hdl.handle.net/1721.1/1436
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