National culture and management control systems: an explanatory study on the implementations of foreign MCS in Japan / Wooseok Suh
In a borderless international economy, the relationship between national culture and Management Control Systems (MCS) is inseparable and complex. A multinational corporation faces cultural differences across countries in operating and controlling its subsidiary. And, the differences in cultures infl...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Faculty of Accountancy
2014
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/12337/1/AJ_WOOSEOK%20SUH%20APMAJ%2014.pdf |
| _version_ | 1796899760421994496 |
|---|---|
| author | Suh, Wooseok |
| author_facet | Suh, Wooseok |
| author_sort | Suh, Wooseok |
| collection | UITM |
| description | In a borderless international economy, the relationship between national culture and Management Control Systems (MCS) is inseparable and complex. A multinational corporation faces cultural differences across countries in operating and controlling its subsidiary. And, the differences in cultures influence the implementation of organization’s strategies that is characterized as MCS. This study reports two different cases of MCS implementations in a Japanese organization by foreign-owned multinational corporations. The changes of MCS implementation and its interaction with Japanese employees have been observed with American company’s acquisition of a French-Japanese joint-venture. Through the changes, Japanese employees experienced both goal congruence and anxiety between Japanese cultural context and foreign MCS. This paper deliberates the historical events from the perspective of national culture and MCS. Findings provide suggestions for potential directions of future cultural research in MCS. |
| first_indexed | 2024-03-06T01:25:39Z |
| format | Article |
| id | oai:ir.uitm.edu.my:12337 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T01:25:39Z |
| publishDate | 2014 |
| publisher | Faculty of Accountancy |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:123372022-07-05T04:39:38Z https://ir.uitm.edu.my/id/eprint/12337/ National culture and management control systems: an explanatory study on the implementations of foreign MCS in Japan / Wooseok Suh apmaj Suh, Wooseok Planning. Business planning. Strategic planning Organization Executives. Executive ability. Industrialists In a borderless international economy, the relationship between national culture and Management Control Systems (MCS) is inseparable and complex. A multinational corporation faces cultural differences across countries in operating and controlling its subsidiary. And, the differences in cultures influence the implementation of organization’s strategies that is characterized as MCS. This study reports two different cases of MCS implementations in a Japanese organization by foreign-owned multinational corporations. The changes of MCS implementation and its interaction with Japanese employees have been observed with American company’s acquisition of a French-Japanese joint-venture. Through the changes, Japanese employees experienced both goal congruence and anxiety between Japanese cultural context and foreign MCS. This paper deliberates the historical events from the perspective of national culture and MCS. Findings provide suggestions for potential directions of future cultural research in MCS. Faculty of Accountancy 2014-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/12337/1/AJ_WOOSEOK%20SUH%20APMAJ%2014.pdf National culture and management control systems: an explanatory study on the implementations of foreign MCS in Japan / Wooseok Suh. (2014) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29/>, 9 (1). pp. 25-41. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Planning. Business planning. Strategic planning Organization Executives. Executive ability. Industrialists Suh, Wooseok National culture and management control systems: an explanatory study on the implementations of foreign MCS in Japan / Wooseok Suh |
| title | National culture and management control systems: an explanatory study on the implementations of foreign MCS in Japan / Wooseok Suh |
| title_full | National culture and management control systems: an explanatory study on the implementations of foreign MCS in Japan / Wooseok Suh |
| title_fullStr | National culture and management control systems: an explanatory study on the implementations of foreign MCS in Japan / Wooseok Suh |
| title_full_unstemmed | National culture and management control systems: an explanatory study on the implementations of foreign MCS in Japan / Wooseok Suh |
| title_short | National culture and management control systems: an explanatory study on the implementations of foreign MCS in Japan / Wooseok Suh |
| title_sort | national culture and management control systems an explanatory study on the implementations of foreign mcs in japan wooseok suh |
| topic | Planning. Business planning. Strategic planning Organization Executives. Executive ability. Industrialists |
| url | https://ir.uitm.edu.my/id/eprint/12337/1/AJ_WOOSEOK%20SUH%20APMAJ%2014.pdf |
| work_keys_str_mv | AT suhwooseok nationalcultureandmanagementcontrolsystemsanexplanatorystudyontheimplementationsofforeignmcsinjapanwooseoksuh |