Table 2 Original measurement items...

Table 2

Original measurement items (adapted)

Measurement items
Section	Sources
Section A Demographic profile	Owoyemi and Ekwoaba (2014) Finnegan and Longaigh (2002)
1. Gender
2. Ethnicity
3. Age
4. Education
5. Designation
6. Working experiences
7. Department
8. Headquarter
9. Is the subsidiary wholly owned by headquarters?
Section B Control mechanism	Minciullo (2016)
1. Operating expenditures
2. Project figures
3. Quality control assessments
4. Budgeting process
5. Resource allocation
6. Capital equipment purchases
7. Strategic business plans
Section C Bureaucratic control	Auzair and Langfield-Smith (2005)
1. Rather than focusing on the attainment of the desired targets, management monitors staff decisions advections on an ongoing basis
2. Managers focus on the attainment of present targets and allows the staff considerable discretion in deciding the best way of achieving these targets
3. Written rules, policies, procedures and targets are communicated formally to all employees
4. Rules, policies, procedures and targets are communicated informally to all employees
5. Employees’ actions and targets are precise, timely and frequently monitored
6. Employees’ actions and targets are infrequently monitored and there is some discretion in achieving these standards
7. The control system limits managers from responding to new, previously uncontemplated opportunities
8. The control system provides the flexibility for managers to respond to new, previously uncontemplated opportunities
9. Controls are applied throughout the organization uniformly and impersonally to avoid involvement with individual personalities and personal preferences of staff
10. Controls are applied throughout the organization taking into account individual personalities and personal preferences of staff
Section D Output control	Su et al. (2013)
1. Performance evaluations place emphasis on results
2. There are clear and planned performance targets set for employees
3. Pre-established targets are used as a benchmark for evaluations
4. Regardless of what employees are like personally, their performance is judged by results achieved
5. The rewards employees receive are linked to results
6. Employees who do not reach objectives receive a low performance rating
Section E Cultural control	Su et al. (2013)
1. Employees must undergo a series of evaluations before they are hired
2. Employees receive substantial training before they assume new responsibilities
3. New employees undergo orientation regarding organizational activities
4. Our business unit has gone to great lengths to establish staffing policies and procedures
5. Employees are expected to adhere to established staffing policies and procedures
6. Employees are given ample opportunity to broaden their range of talents
7. Our business unit provides on-going training and skill development to employees

Measurement items
Section	Sources
Section A Demographic profile	Owoyemi and Ekwoaba (2014)Finnegan and Longaigh (2002)
1. Gender
2. Ethnicity
3. Age
4. Education
5. Designation
6. Working experiences
7. Department
8. Headquarter
9. Is the subsidiary wholly owned by headquarters?
Section B Control mechanism	Minciullo (2016)
1. Operating expenditures
2. Project figures
3. Quality control assessments
4. Budgeting process
5. Resource allocation
6. Capital equipment purchases
7. Strategic business plans
Section C Bureaucratic control	Auzair and Langfield-Smith (2005)
1. Rather than focusing on the attainment of the desired targets, management monitors staff decisions advections on an ongoing basis
2. Managers focus on the attainment of present targets and allows the staff considerable discretion in deciding the best way of achieving these targets
3. Written rules, policies, procedures and targets are communicated formally to all employees
4. Rules, policies, procedures and targets are communicated informally to all employees
5. Employees’ actions and targets are precise, timely and frequently monitored
6. Employees’ actions and targets are infrequently monitored and there is some discretion in achieving these standards
7. The control system limits managers from responding to new, previously uncontemplated opportunities
8. The control system provides the flexibility for managers to respond to new, previously uncontemplated opportunities
9. Controls are applied throughout the organization uniformly and impersonally to avoid involvement with individual personalities and personal preferences of staff
10. Controls are applied throughout the organization taking into account individual personalities and personal preferences of staff
Section D Output control	Su et al. (2013)
1. Performance evaluations place emphasis on results
2. There are clear and planned performance targets set for employees
3. Pre-established targets are used as a benchmark for evaluations
4. Regardless of what employees are like personally, their performance is judged by results achieved
5. The rewards employees receive are linked to results
6. Employees who do not reach objectives receive a low performance rating
Section E Cultural control	Su et al. (2013)
1. Employees must undergo a series of evaluations before they are hired
2. Employees receive substantial training before they assume new responsibilities
3. New employees undergo orientation regarding organizational activities
4. Our business unit has gone to great lengths to establish staffing policies and procedures
5. Employees are expected to adhere to established staffing policies and procedures
6. Employees are given ample opportunity to broaden their range of talents
7. Our business unit provides on-going training and skill development to employees

Source(s): Authors’ own work

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