Israelsen, Poul

Toldbod, Thomas

Through an empirical case study this article examines the operation of multiple management control systems as a package in a Danish manufacturing company. The analysis focuses on four different management control systems; cybernetic controls, planning controls, reward controls, and administrative controls, through the theoretical lens of globalization, localization, and glocalization. The analysis documents that these different management control systems are affected differently by the processes of globalization and localization, whereby some are universal throughout the organization and others have more particular characteristics. Specifically, this study finds that cybernetic controls and administrative controls are designed as global management control systems. Planning controls are glocal systems and reward &amp; compensation controls assume local characteristics. The finding leads to the conclusion that primary control systems are designed as global systems, which are universal throughout the company, whereas secondary systems are designed as local or glocal systems

    Aalborg UniversitetGlobalization and localization of Management Control SystemsToldbod, Thomas; Israelsen, PoulPublished in:International Business Center ConferencePublication date:2014Document VersionEarly version, also known as pre-printLink to publication from Aalborg UniversityCitation for published version (APA):Toldbod, T., & Israelsen, P. (2014). Globalization and localization of Management Control Systems. In O. JuulSorensen (Ed.), International Business Center Conference: "Finding Solutions to the New Challenges ofInternationalization"General rightsCopyright and moral rights for the publications made accessible in the public portal are retained by the authors and/or other copyright ownersand it is a condition of accessing publications that users recognise and abide by the legal requirements associated with these rights.            ? Users may download and print one copy of any publication from the public portal for the purpose of private study or research.            ? You may not further distribute the material or use it for any profit-making activity or commercial gain            ? You may freely distribute the URL identifying the publication in the public portal ?Take down policyIf you believe that this document breaches copyright please contact us at vbn@aub.aau.dk providing details, and we will remove access tothe work immediately and investigate your claim.Downloaded from vbn.aau.dk on: April 26, 2017Programme Wednesday, 04 June 2014 12:00 – 12:30 Registration 12:30 – 13:30 Lunch 13:30 – 14:00 Welcome to 5th Aalborg University Conference by Olav Jull Sørensen, Professor and Head of IBC; Birgitte Gregersen, Head of Department of Business and Management, and  Marin Marinov, Dr. and professor at IBC 14:00 – 14:45 Keynote speech: Resource-Poor Emerging Economy Multinationals or Just Poor Eclectic Theory? Jean-Francois Hennart, Tilburg University 14:45 – 15:00 Coffee break 15:00 – 16:15 Panel Session 1: Corporate Foresight and Strategic Decisions  Session chair: Claudio Gomes Portaleoni, Siemens  Panellists:  Svetla Marinova, Aalborg University    Marin Marinov, University of Gloucestershire, Aalborg University  16:15 – 16:30 Coffee break 16:30 – 18:00 Three parallel session: 1 - 3 Parallel Session 1: Internationalization of Born Globals Session Chair: Jean-Francois Hennart  The Accidental Internationalists: A Theory of Born Globals, Jean-Francois Hennart, University of Tulburg Longitudinal Internationalization Processes of Born Globals: Three Chinese Cases of Radical Changes, Xiaotian Zhang, University of Tartu and Jorma Larimo, University of Vaasa Reborn Internationals and Reconfiguration of Resources in the Internationalization Process of Small Firms, Per Servais, University of Southern Denmark and Arnim Decker, Aalborg University  Parallel Session 2: Banks and Financial Institutions Session Chair: John Kuada  A Second-Order Means and Covariance Structure Analysis of the Differences in Service Performance between Local and Foreign Banks in Tanzania, George Fasha, University of Pretoria The Impact of Culture on Job Satisfaction and Organizational Commitment in   Ghanaian Retail Banks, John Kuada, Aalborg University and Mohammed-Aminu Sanda  Parallel Session 3: Entrepreneurship and Internationalization of SMEs and Family Firms Session Session Chair: John Child  Networking by Internationalizing SMEs in the Light of Domestic Institutional Voids and Cultures, John Child and Rose Narooz, University of Birmingham Entrepreneurial Opportunities: Factors Used in Evaluating Home Country vs. the Host Country, Patrick Woock, Lu Wei and Yun Fei Perceived International Cooperation Barriers and the Relationship Quality – Empirical Study on Polish SMEs Cooperating with Partners from China and Germany, Lidia Dank, Warsaw School of Economics Ranking of Barriers to SME Internationalization in India: An AHP Approach, Santhosh C and M.H. Bala Subrahmanya, Indian Institute of Science, Bangalore  19:00 – 20:00 Dinner Thursday, 05 June 2014 08:15 – 09:00 Keynote speech: New Challenges to Internationalization, Marjan Svetlicic, University of Ljubljana 09:00 – 10:15 Panel Session 2: Internationalization of Central and Eastern European Firms  Session Chair: Marin Marinov, University of Gloucestershire, Aalborg University  Panellists: Marjan Svetlicic, University of Ljubljana    Jorma Larimo, University of Vaasa, Finland    Andrei Panibratov, St. Petersburg State University    Marina Latukha, St. Petersburg State University   10:15 – 10:30 Coffee break 10:30 – 12:00 Three parallel sessions: 4 - 6 Parallel Session 4: Innovation, Networks and Internationalization  Session Chair: Zsuzsanna Vincze  Uncover the Hidden Innovation: Analysis of Innovation Behaviour of Swedish Firms, Zsuzsanna Vincze, Vladimir Vanyushyn and Håkan Boter, University of Umeå Resource Allocation in Radical Innovation Projects: Uncertainty in the Project Pipeline, Jimmi Normann Kristiansen, Aalborg University Trust as Governance in Intra-Firm Knowledge Networks: A Review, Marisol Jensen, Aalborg University Ownership, Political Tie and Innovation Efficiency: Evidence from China’s Private and State-Owned Enterprises, Jizhen Li and Huanji Wang, Tsinghua University   Parallel Session 5: Global Value Chain and Internationalization of Firms Session Chair: Alexander Brem  A Global Value Chain Analysis in the Frozen Seafood Industry: A Case Study – Karina Hjørringgaard, Aalborg University The Participation of Vietnamese Stakeholders in the Global Value Chains: An Analysis of Selected Cases, Nguyen Thi Hai Yen, Luong Thi Ngoc Oanh, Foreign Trade University, Hanoi Roots and Tuber Value Chains for Poverty Alleviation and Household Food Security in Ghana: Potentials and challenges, R. Aidoo, Kwame Nkrumah University of Science and Technology, A. Wangel, Techinical University of Denmark, F. D. Wireko-Manu, Kwame Nkrumah University of Science and Technology, T. Nielsen, Aalborg University and A. Lassen, University College of Northern Denmark  Trust and Commitment in International Buyer-Seller Relationship: A Dyadic Study in an Emerging Asian Country Context, Rakib Ahmed, Reem Quashem, M Yunus, Monash University Malaysia Campus  Parallel Session 6: Contemporary Issues of Internationalization Session Chair: Jeanne Sørensen  Understanding the Role of Culture in Consumers’ Subjective Emotional Experiences, Jeanne Sørensen, Aalborg University Country of Origin Effect on Brand Perception – A Systematic Review of the Literature from the Last Two Decades (1993-2013), Andrea Ioana Jacob, Aalborg University Internet Enabled Internationalization, Jonas Strømfeldt Eduardsen and Reimer Ivang, Aalborg University Implementation Issues of Cross-border Acquisitions: Evidence from Scandinavia, Daojuan Wang, Aalborg University, Hamid Moini, University of Wisconsin and John Kuada, Aalborg University  12:00 – 13:00 Lunch 13:00 – 14:30 Three parallel sessions: 7 - 9  Parallel Session 7: Firm Internationalization Issues Session Chair: Marina Latukha Legitimacy Strategy to Encounter Multiplicity of Institutions and Actors: The Case of European MNCs in a Fragmented Business System, Mohammad Rana, Aalborg University The Post-Formation Management of International Joint Ventures: A Sensemaking Approach, Li Thuy Dao, Aalborg University Due-Diligence Process for M&A from Human Resource Perspective: What Should Be Done to Prevent M&A Failure?, Marina Latukha, St Petersburg State University Influence of Generational Change on Internationalization Process of Family Firms: Research Agenda for Emerging Country Perspective, Reem Quashem, Rakib Ahmed, M Yunus Ali, and Manjit Singh Sandhu   Parallel Session 8: Internationalization and FDI Session Chair: Witold Wilinski  Contribution of Foreign Direct Investment to Parent Firm Performance: Evidence of Emerging Multinationals from Poland, Piotr Trapczynski, Poznan University of Economics Outward Foreign Direct Investment Policy: A Study of the European Union and China, Witold Wilinski, Warsaw School of Economics The Effects of Country and Industry Factors on the Competitive Advantage of European Construction Firms Operating in Russia, Andrei Panibratov, St Petersburg State University  Parallel Session 9: Diverse Issues of Internationalization Session Chair: Jens Graff  Globalization and Localization of Management Control Systems, Thomas Toldbod, Aalborg University Bitter Vietnamese Tapioca Roots, Jens Graff, Consultant Food Retail Internationalization in Africa: What the Media Said? Felix Adamu Nandonde, Aalborg University International Expansion of Clothing Manufacturers from Kenya: A Dichotomy between Firms’ Capabilities and Institutional Support’ ,Deusdedit Rwehumbiza, Noor Un Nabi and Utz Dornberger (University of Leipzig) 14:30 – 14:45 Coffee break 14:45 – 15:45 Panel Session 3: Emerging Economies and Firms in the Global Crisis  Session chair:  Svetla Marinova, Aalborg University  Panellists: Witold Wilinski, Warsaw School of Economics    Marjan Svetlicic, University of Ljubljana Jorma Larimo, Vaasa University    Andrei Panibratov, St. Petersburg State University    Marina Latukha, St. Petersburg State University      15:45 – 16:00 Coffee break 16:00 – 17:00 Presentation by Jim Pedersen, CEO: O. W. Bunker and Trading A/S The Globalization of O.W. Bunker 17:00 – 18:00 Three Parallel Sessions: 10 - 12 Parallel Session 10: Internationalization, CSR and Strategy Session Chair: Nini Yang  Local Responsive Corporate Social Responsibility as a Differentiation Strategy for Firm Competitiveness, Nini Yang, San Francisco State University The Organisational Life Focus (OLF) Strategy Formulation Wheel-DHU Dimensions Model: An Opportunity to Critique the Theoretical Basis and Process of the Botswana OLF Implemented Model, Madei Mangori  Parallel Session 11: Internationalization and Universities Session Chair: Valeria Gulieva  International market withdrawal and sustainability of university internationalization, Romeo Turcan, and Valeria Gulieva, Aalborg University Does Student Nationality Affect their Thesis Writing? Evidence from Aalborg University, Hamid Moini, University of Wisconsin and Romeo Turcan, Aalborg University and Valeria Gulieva, Aalborg University  Parallel Session 12: Determinants in Internationalization Session Chair: Marlena Dzikowska Empirical Analysis of Determinants in Vietnamese Groupon Business Model, Nguyen Thi Tuong Anh and Doan Quang Hung, Foreign Trade University,Hanoi Determinants of a Competitive Position of a Relocating Company  – Evidence from Polish Manufacturing Industry, Marlena Dzikowska, Poznań University of Economics Determinants of Small and Medium-Sized Enterprises’ Export Performance in Vietnam: A Firm-Level Analysis, Luong Thi Ngoc Oanh, Vu Hoang Nam, Pham Ngoc Toan, Nguyen Thi Xuan Huong, Nguyen Thi Hai Yen  18:00 – 19:30 Outing in the surrounding area (If it does not rain) 19:30 – 22:00 Conference Dinner Friday, 06 June 2014 08:00 – 09:30 Panel Session 4: Creativity  Session Chair: Søren Hansen, Aalborg University Panellists: Christian Byrge, Rune Osmundsen, Linda Nhu, Anja Birch Nielsen and Steffen Helledie, Aalborg University 09:30 – 09:45 Coffee break 09:45 – 10:45 Presentation by Anders Hedegaard Petersen, CEO: Gabriel A/S Network as the Organizing Principle  10:45 – 11:00 Coffee break 11:00 – 12:15 Panel session 5: Outward Foreign Direct Investment from Emerging Economies  Session Chair: Marin Marinov, University of Gloucestershire, Aalborg University Panellists:  Tina Brandt Husman, Senior Advisor, Invest in Denmark – Brazilian Investment in Denmark  Jizhen Li, Tsinghua University   Olav Sørensen, Aalborg University   Per Servais, University of Southern Denmark  12:15 – 12:30 Concluding remarks and closing of the Conference 12:30 – 13:15 Lunch 

Globalization and localization of Management Control Systems

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Globalization and localization of Management Control Systems

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