Globalization and localization of Management Control Systems

Thomas Toldbod, Poul Israelsen

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    Through an empirical case study this article examines the operation of multiple management control systems as a package in a Danish manufacturing company. The analysis focuses on four different management control systems; cybernetic controls, planning controls, reward controls, and administrative controls, through the theoretical lens of globalization, localization, and glocalization. The analysis documents that these different management control systems are affected differently by the processes of globalization and localization, whereby some are universal throughout the organization and others have more particular characteristics. Specifically, this study finds that cybernetic controls and administrative controls are designed as global management control systems. Planning controls are glocal systems and reward & compensation controls assume local characteristics. The finding leads to the conclusion that primary control systems are designed as global systems, which are universal throughout the company, whereas secondary systems are designed as local or glocal systems.
    TitelInternational Business Center Conference : "Finding Solutions to the New Challenges of Internationalization"
    RedaktørerOlav Juul Sorensen
    Antal sider20
    StatusUdgivet - 2014
    Begivenhed5th Aalborg Conference: Finding Solutions to the New Challenges of Internationalization - Rebild, Danmark
    Varighed: 4 jun. 20146 jun. 2014
    Konferencens nummer: 5


    Konference5th Aalborg Conference