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This study explores the cross‐cultural impact of planning and control practices in the British and West German mechanical engineering industries. Based on over 100 face‐to‐face interviews with chief executives and the analysis of 210 postal questionnaires, the findings demonstrate that contrary to the popular image of West German managers,it is British managers who place more emphasis on control. This is reflected in their expressed attitudes, the adoption of a more formal approach to planning, and the frequency and types of control data that are supplied to management.

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