Management control preferences: a cross‐cultural perspective

Students from urban, public universities in Mexico and the United States participated in a job‐choice exercise to compare their preferences for different management controls. No differences were found in preferences for organisational formality (formal vs. informal rules and procedures) or participative planning (top‐down vs. participative budgeting). Subjects from the United States exhibited stronger preferences for interpersonal evaluations and individual rather than team‐based rewards than did the Mexican subjects. Implications for management and future research are discussed.