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Keywords: Cultural control
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Journal Articles
Management control system stability and change in a global corporation: the role of cultural capital
Qualitative Research in Accounting & Management (2025) 22 (4-5): 401–429.
Published: 16 January 2025
.... Findings The findings show that the managers at the Japanese headquarters transferred an MCS package that had a high level of interdependence between cultural control and results control to their US subsidiary in the 1960s. This MCS package did not influence the behavior of locally hired employees in ways...
Journal Articles
Qualitative Research in Accounting & Management (2023) 20 (5): 621–646.
Published: 18 July 2023
... control (MC) systems are designed and implemented to guide employees towards organisational objectives. The previous literature on virtual teams (VTs) has devoted scant attention to MC issues. This study aims to fill this gap by exploring how MC – and particularly cultural control – has changed to cope...
Journal Articles
Qualitative Research in Accounting & Management (2016) 13 (1): 2–30.
Published: 18 April 2016
... of the beyond budgeting literature tends to focus on selected components of the overall control system. It pays particular attention to planning, cybernetic and reward systems while downplaying administrative and cultural control systems as well as the interactions between the different control systems. While...
