Globalization and localization of Management Control Systems

Publikation: Bidrag til bog/antologi/rapport/konference proceedingKonferenceartikel i proceedingForskningpeer review

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Resumé

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.
OriginalsprogEngelsk
TitelInternational Business Center Conference : "Finding Solutions to the New Challenges of Internationalization"
RedaktørerOlav Juul Sorensen
Antal sider20
Publikationsdato2014
StatusUdgivet - 2014
Begivenhed5th Aalborg Conference: Finding Solutions to the New Challenges of Internationalization - Rebild, Danmark
Varighed: 4 jun. 20146 jun. 2014
Konferencens nummer: 5

Konference

Konference5th Aalborg Conference
Nummer5
LandDanmark
ByRebild
Periode04/06/201406/06/2014

Citer dette

Toldbod, T., & Israelsen, P. (2014). Globalization and localization of Management Control Systems. I O. Juul Sorensen (red.), International Business Center Conference: "Finding Solutions to the New Challenges of Internationalization"
Toldbod, Thomas ; Israelsen, Poul. / Globalization and localization of Management Control Systems. International Business Center Conference: "Finding Solutions to the New Challenges of Internationalization". red. / Olav Juul Sorensen. 2014.
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Toldbod, T & Israelsen, P 2014, Globalization and localization of Management Control Systems. i O Juul Sorensen (red.), International Business Center Conference: "Finding Solutions to the New Challenges of Internationalization"., Rebild, Danmark, 04/06/2014.

Globalization and localization of Management Control Systems. / Toldbod, Thomas; Israelsen, Poul.

International Business Center Conference: "Finding Solutions to the New Challenges of Internationalization". red. / Olav Juul Sorensen. 2014.

Publikation: Bidrag til bog/antologi/rapport/konference proceedingKonferenceartikel i proceedingForskningpeer review

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Toldbod T, Israelsen P. Globalization and localization of Management Control Systems. I Juul Sorensen O, red., International Business Center Conference: "Finding Solutions to the New Challenges of Internationalization". 2014