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A fundamental challenge that management faces in the twenty-first century is how to exercise adequate control, i. e. how to guide and direct the behaviour of their subordinates. With increasing globalisation firms witness a cross-cultural impact too. Of particular interest is the question of whether to use the standardized form of control similar to the home base of firms or whether to adapt their control practices to the local specificities. Given the meagre state of the literature in management control with a cross-cultural emphasis, this study addresses a real world problem, namely the question whether management control practices are configured similarly or differently across cultures. Relying on a generalized industry sample across four countries (Belgium, Canada, Germany and Poland), this study sought to shed light on one of the more intriguing questions – “does culture matter” – for specific control areas, in particular for performance measurement, performance evaluation and reward systems. The theoretical foundations are grounded in the cultural framework of the GLOBE project accompanied by thoughts of new institutionalism, stakeholder theory and contingency thoughts. Hypotheses are tested by mean comparisons (ANOVA, ANCOVA). The empirical findings highlight cultural differences for a broader set of control practices and deliver new insights into the intersection of culture and management control. This dissertation crafts a novel topic with high relevance for both researchers and practitioners. The study demonstrates areas for which management control practices should be adapted to the local needs and areas for which those practices could be harmonized in the whole company. This monograph stresses some areas in which future empirical cross-cultural research can benefit, and some areas where conceptual thoughts could be advanced.
Renowned international experts Peter B. Smith, Mark F. Peterson, and David C. Thomas, editors of the The Handbook of Cross-Cultural Management, have drawn together scholars in the field of management from around the world to contribute vital information from their cross-national studies to this innovative, comprehensive tome. Chapters explore links between people and organizations, providing useful cultural perspectives on the most significant topics in the field of organizational behavior—such as motivation, human resource management, and leadership —and answering many of the field's most controversial methodological questions. Key Features Presents innovative perspectives on the cultural context of organizations: In addition to straightforward coverage of structures and processes, this Handbook addresses locally distinctive, indigenous views of organizational processes from around the world and considers the interplay of climate and wealth when analyzing how organizations operate. Offers an integrated theoretical framework: At the start of each substantive section, the Editors provide context for the upcoming chapters by discussing how prevalent cultures in different parts of the world place emphasis on particular aspects of organizational processes and outcomes. Boasts a global group of contributing scholars: This Handbook features contributing authors from around the world who represent an outstanding mix of respected, long-standing scholars in cross-cultural management as well as newer names already impacting the literature. Provides an authoritative agenda for the future development of the field: All chapters conclude with a list of promising avenues for further research and a focus on issues that remain unresolved. Intended Audience This Handbook is an ideal resource for researchers, instructors, professionals, and graduate students in fields of business, management, and psychology.
Handbook of Cost Management, Second Edition covers all of the essential topics in cost management and accounting. It includes conventional topics, such as job costing and cost allocation, as well as such current topics as balanced scorecard, economic value added, logistics and marketing cost, theory of constraints, inter-organizational costing, and the cost of quality.
This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.
How can Multinational Corporations effectively manage and control their subsidiaries in transition countries? This empirical study on 40 MNCs operating in Central and Eastern Europe provides insights onto how the transition context and the culture of the region impact the choice and effectiveness of Headquarters control in subsidiaries.
The offsite and modular market is continuing to grow. This book builds on the success of a number of initiatives, including formative findings from literature, research and development and practice-based evidence (success stories). It presents new thinking and direction from leading experts in the fields of: design, process, construction, engineering, manufacturing, logistics, robotics, delivery platforms, business and transformational strategies, change management, legislation, organisational learning, software design, innovation and biomimetics. This book is particularly novel and timely, as it brings together a number of cogent subjects under one collective ‘umbrella’. Each of these chapters contain original findings, all of which culminate in three 'Key Learning Points' which provide new insight into the cross-cutting themes, interrelationships and symbiotic forces that exist between each of these chapters. This approach also provides readers with new contextualised understanding of the wider issues affecting the offsite market, from the need to embrace societal challenges, through to the development of rich value-laden solutions required for creating sector resilience. Content includes a balance between case studies and practice-based work, through to technical topics, theoretical propositions, pioneering research and future offsite opportunities ready for exploitation. This work includes: stakeholder integration, skills acquisition, new business models and processes, circularity and sustainable business strategies, robotics and automation, innovation and change, lean production methodologies and new construction methods, Design for Manufacturing and Assembly, scaled portfolio platforms and customisability, new legal regulatory standards and conformance issues and offsite feasibility scenario development/integration.
In International Multi-Unit Leadership, Chris Edger builds on his earlier Effective Multi-Unit Leadership. First - showcasing up-to-date, contemporaneous case studies of market-leading international organisations - the book takes a cross-border perspective on leading from the middle in international subsidiaries that are committing significant capital to land-based multi-unit infrastructures. Secondly, it captures the zeitgeist of internationalizing hospitality, retail, service and leisure organizations facing challenges in relation to multi-channel/smart technology spread, divergent national cultures and emergent, imitative local competition. Thirdly, it addresses the conundrum that most subsidiary multi-unit leaders (regional, area and district managers) face, generating commitment amongst their unit managers and team members, whilst coping with their firm’s country of origin-based control and change agendas. Continuing the themes that emerged in his earlier book, particularly around how multi-unit leaders (MULs) and directors are expected to expedite a number of competing and contradictory functions, the author finds that in subsidiary-based international situations, complexity and ambiguity escalates due to 'distance decay' and the level of internal and external contextual turbulence. Based on exemplary case studies, the author examines how high-performance MULs manage paradox and ambiguity within an international context and how organizations can deliver local effectiveness within a strategic framework determined by a policy-making centre hundreds or thousands of miles away. The research and case studies in this book will appeal to managers within international multi-unit enterprises, service directors wishing to train and coach others, students on any of the increasing number of multi-unit management programmes being run in business schools, and academics with an interest in internationalizing service-based enterprises.
Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.
Based on data collected in three national subsidiaries of a multinational company, Sebastian-Dominik Jais examines the use of information in the United States, South Korea and Germany. The results indicate that differences in information use practices only exist if the type of information use is not determined externally, e.g. by technical necessity or task necessity. The author shows that the effectiveness of managerial information use is strongly related to the respective cultural environment.
This book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the “production engine” of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region.