Management Control System: The role of behavioral heterogeneity in firms across different countries
Journal title MANAGEMENT CONTROL
Author/s Gianni Onesti
Publishing Year 2021 Issue 2021/1
Language Italian Pages 24 P. 33-56 File size 342 KB
DOI 10.3280/MACO2021-001003
DOI is like a bar code for intellectual property: to have more infomation
click here
Below, you can see the article first page
If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits
FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.
A management control system is traditionally defined as a system of different parts linked to the planning and control activities. Firm dynamics’ growing complexity requires an extension of this definition of a management control system. The latter is required, because, in addition to such a system’s main features, (e.g., its management, organization, and control), socio-cultural values linked to specific countries also influence it. Nevertheless, works investigating management control systems paid little attention to cultural values. Such a limitation, in a globalized world economy, is no longer acceptable. Management control practices must, in different countries, be specifically assessed from a broader perspective, for example, considering individuals’ behavior linked to the specific national culture. If every management control system depends on behavioral aspects linked to cultural roots, a single one cannot be defined as "the absolute best" or as suitable for all organizations. The literature has often raised this topic, which some studies have attempted to address, but the research field remains very under-researched. This work aims to fill the gap by providing a systematic review of the existing literature on the cultural aspects through an international comparative analysis of management control systems
Keywords: Management control, behavioral heterogeneity, culture, firms, international comparison.
- Tone at the Top for Sustainable Corporate Governance to Prevent Fraud Gianni Onesti, Riccardo Palumbo, in Sustainability /2023 pp.2198
DOI: 10.3390/su15032198 - Assessing the Italian Innovative Start-Ups Performance with a Composite Index Gianni Onesti, Eleonora Monaco, Riccardo Palumbo, in Administrative Sciences /2022 pp.189
DOI: 10.3390/admsci12040189
Gianni Onesti, Il ruolo degli aspetti comportamentali e culturali del controllo di gestione: un’analisi comparativa a livello internazionale in "MANAGEMENT CONTROL" 1/2021, pp 33-56, DOI: 10.3280/MACO2021-001003