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Widespread of management control systems and national culture: theoretical framework

By Tallaki M. and Bracci E.

Abstract

The relation between an organization, economic, social and cultural contexts leads to ask the question whether those organizations, 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. The relation between an organization and economic, social and cultural contexts leads to ask the question whether those organizations, can transfer their domestic managerial practices overseas or they need to redesign them according to cultural imperatives of other nation (Tallaki and Bracci, 2014; Graeme et al., 1999). This paper aims to sketch an embryonic conceptual framework to understand first the relationship between national culture and MCSs and secondly why standard managerial practices are widespread despite the relationship between national culture and MCSs

Topics: Management control, culture
Year: 2015
OAI identifier: oai:iris.unife.it:11392/2263214
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