The use of management controls in different cultural regions: An empirical study of Anglo-Saxon, Germanic and Nordic practices

Teemu Malmi, Christian Ax, David Bedford, Piotr Bednarek, Rolf Bruehl, Johan Dergård, Angelo Ditillo, Andrea Dossi, Maurice Gosselin, Jan Greve, Sophie Hoozee, Poul Israelsen, Otto Janscheck, Daniel Johansson, Tobias Johansson, Dag Øivind Madsen, Carsten Rohde, Mikko Sandelin, Torkel Stromsten, Thomas ToldbodJeanette Willert

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

Resumé

This study addresses cultural differences in management control practices in Anglo-Saxon (Australia, Canada), Germanic (Austria, parts of Belgium, Germany), and Nordic firms (Denmark, Finland, Norway, Sweden). Unique data is collected by structured interviews from 688 SBUs in these countries. Anglo SBU managers delegate decision rights to their subordinates more extensively than managers do in Germanic and Nordic SBUs. At the same time they establish more multidimensional reporting lines and involve subordinates in crossfunctional tasks in guiding subordinate behavior to a larger extent than their peers in Germanic and Nordic regions. Anglo-Saxon SBUs involve subordinates to strategic planning activities more intensively, but their plans are less comprehensive and specific than those of their counterparts in Germanic and Nordic regions. In performance measurement and evaluation, Anglo-Saxon SBUs perceive compensation as important purpose, whereas Germanic and Nordic SBUs emphasize attention direction and learning. Budgets and
performance measurement systems are used interactively to a larger extent by Anglo-Saxon and Germanic compared to Nordic SBUs. Rewards are based on achievement of financial targets more in Anglo than in Germanic SBUs. Reward and compensation in Anglo SBUs is more subjective, individual based and relies also on non-financial rewards to a larger extent than in Germanic and Nordic SBUs. Regarding cultural controls, Anglo SBUs value recruitment within organization more highly than Nordic SBUs and Anglo SBUs use various
socialization practices to a larger extent than Germanic and Nordic SBUs do. Implications of these and other findings for both theory development and practice are discussed.
OriginalsprogEngelsk
Titel10TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING
Antal sider47
ForlagEuropean Institute for Advanced Studies in Management
Publikationsdato2016
StatusUdgivet - 2016
Begivenhed10TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING -
Varighed: 14 dec. 2016 → …

Konference

Konference10TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING
Periode14/12/2016 → …

Fingerprint

Management control
Empirical study
Nordic
Reward
Managers
Strategic planning
Performance measurement
Germany
Structured interview
Belgium
Theory development
Finland
Canada
Peers
Sweden
Denmark
Performance evaluation
Measurement system
Cultural differences
Austria

Citer dette

Malmi, T., Ax, C., Bedford, D., Bednarek, P., Bruehl, R., Dergård, J., ... Willert, J. (2016). The use of management controls in different cultural regions: An empirical study of Anglo-Saxon, Germanic and Nordic practices. I 10TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING European Institute for Advanced Studies in Management.
Malmi, Teemu ; Ax, Christian ; Bedford, David ; Bednarek, Piotr ; Bruehl, Rolf ; Dergård, Johan ; Ditillo, Angelo ; Dossi, Andrea ; Gosselin, Maurice ; Greve, Jan ; Hoozee, Sophie ; Israelsen, Poul ; Janscheck, Otto ; Johansson, Daniel ; Johansson, Tobias ; Madsen, Dag Øivind ; Rohde, Carsten ; Sandelin, Mikko ; Stromsten, Torkel ; Toldbod, Thomas ; Willert, Jeanette. / The use of management controls in different cultural regions : An empirical study of Anglo-Saxon, Germanic and Nordic practices. 10TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING. European Institute for Advanced Studies in Management, 2016.
@inproceedings{b744e1b9421b48c3956bc57159cde223,
title = "The use of management controls in different cultural regions: An empirical study of Anglo-Saxon, Germanic and Nordic practices",
abstract = "This study addresses cultural differences in management control practices in Anglo-Saxon (Australia, Canada), Germanic (Austria, parts of Belgium, Germany), and Nordic firms (Denmark, Finland, Norway, Sweden). Unique data is collected by structured interviews from 688 SBUs in these countries. Anglo SBU managers delegate decision rights to their subordinates more extensively than managers do in Germanic and Nordic SBUs. At the same time they establish more multidimensional reporting lines and involve subordinates in crossfunctional tasks in guiding subordinate behavior to a larger extent than their peers in Germanic and Nordic regions. Anglo-Saxon SBUs involve subordinates to strategic planning activities more intensively, but their plans are less comprehensive and specific than those of their counterparts in Germanic and Nordic regions. In performance measurement and evaluation, Anglo-Saxon SBUs perceive compensation as important purpose, whereas Germanic and Nordic SBUs emphasize attention direction and learning. Budgets andperformance measurement systems are used interactively to a larger extent by Anglo-Saxon and Germanic compared to Nordic SBUs. Rewards are based on achievement of financial targets more in Anglo than in Germanic SBUs. Reward and compensation in Anglo SBUs is more subjective, individual based and relies also on non-financial rewards to a larger extent than in Germanic and Nordic SBUs. Regarding cultural controls, Anglo SBUs value recruitment within organization more highly than Nordic SBUs and Anglo SBUs use varioussocialization practices to a larger extent than Germanic and Nordic SBUs do. Implications of these and other findings for both theory development and practice are discussed.",
author = "Teemu Malmi and Christian Ax and David Bedford and Piotr Bednarek and Rolf Bruehl and Johan Derg{\aa}rd and Angelo Ditillo and Andrea Dossi and Maurice Gosselin and Jan Greve and Sophie Hoozee and Poul Israelsen and Otto Janscheck and Daniel Johansson and Tobias Johansson and Madsen, {Dag {\O}ivind} and Carsten Rohde and Mikko Sandelin and Torkel Stromsten and Thomas Toldbod and Jeanette Willert",
year = "2016",
language = "English",
booktitle = "10TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING",
publisher = "European Institute for Advanced Studies in Management",

}

Malmi, T, Ax, C, Bedford, D, Bednarek, P, Bruehl, R, Dergård, J, Ditillo, A, Dossi, A, Gosselin, M, Greve, J, Hoozee, S, Israelsen, P, Janscheck, O, Johansson, D, Johansson, T, Madsen, DØ, Rohde, C, Sandelin, M, Stromsten, T, Toldbod, T & Willert, J 2016, The use of management controls in different cultural regions: An empirical study of Anglo-Saxon, Germanic and Nordic practices. i 10TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING. European Institute for Advanced Studies in Management, 10TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING, 14/12/2016.

The use of management controls in different cultural regions : An empirical study of Anglo-Saxon, Germanic and Nordic practices. / Malmi, Teemu; Ax, Christian; Bedford, David; Bednarek, Piotr ; Bruehl, Rolf ; Dergård, Johan ; Ditillo, Angelo; Dossi, Andrea ; Gosselin, Maurice; Greve, Jan ; Hoozee, Sophie; Israelsen, Poul; Janscheck, Otto; Johansson, Daniel ; Johansson, Tobias ; Madsen, Dag Øivind; Rohde, Carsten; Sandelin, Mikko; Stromsten, Torkel; Toldbod, Thomas; Willert, Jeanette.

10TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING. European Institute for Advanced Studies in Management, 2016.

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

TY - GEN

T1 - The use of management controls in different cultural regions

T2 - An empirical study of Anglo-Saxon, Germanic and Nordic practices

AU - Malmi, Teemu

AU - Ax, Christian

AU - Bedford, David

AU - Bednarek, Piotr

AU - Bruehl, Rolf

AU - Dergård, Johan

AU - Ditillo, Angelo

AU - Dossi, Andrea

AU - Gosselin, Maurice

AU - Greve, Jan

AU - Hoozee, Sophie

AU - Israelsen, Poul

AU - Janscheck, Otto

AU - Johansson, Daniel

AU - Johansson, Tobias

AU - Madsen, Dag Øivind

AU - Rohde, Carsten

AU - Sandelin, Mikko

AU - Stromsten, Torkel

AU - Toldbod, Thomas

AU - Willert, Jeanette

PY - 2016

Y1 - 2016

N2 - This study addresses cultural differences in management control practices in Anglo-Saxon (Australia, Canada), Germanic (Austria, parts of Belgium, Germany), and Nordic firms (Denmark, Finland, Norway, Sweden). Unique data is collected by structured interviews from 688 SBUs in these countries. Anglo SBU managers delegate decision rights to their subordinates more extensively than managers do in Germanic and Nordic SBUs. At the same time they establish more multidimensional reporting lines and involve subordinates in crossfunctional tasks in guiding subordinate behavior to a larger extent than their peers in Germanic and Nordic regions. Anglo-Saxon SBUs involve subordinates to strategic planning activities more intensively, but their plans are less comprehensive and specific than those of their counterparts in Germanic and Nordic regions. In performance measurement and evaluation, Anglo-Saxon SBUs perceive compensation as important purpose, whereas Germanic and Nordic SBUs emphasize attention direction and learning. Budgets andperformance measurement systems are used interactively to a larger extent by Anglo-Saxon and Germanic compared to Nordic SBUs. Rewards are based on achievement of financial targets more in Anglo than in Germanic SBUs. Reward and compensation in Anglo SBUs is more subjective, individual based and relies also on non-financial rewards to a larger extent than in Germanic and Nordic SBUs. Regarding cultural controls, Anglo SBUs value recruitment within organization more highly than Nordic SBUs and Anglo SBUs use varioussocialization practices to a larger extent than Germanic and Nordic SBUs do. Implications of these and other findings for both theory development and practice are discussed.

AB - This study addresses cultural differences in management control practices in Anglo-Saxon (Australia, Canada), Germanic (Austria, parts of Belgium, Germany), and Nordic firms (Denmark, Finland, Norway, Sweden). Unique data is collected by structured interviews from 688 SBUs in these countries. Anglo SBU managers delegate decision rights to their subordinates more extensively than managers do in Germanic and Nordic SBUs. At the same time they establish more multidimensional reporting lines and involve subordinates in crossfunctional tasks in guiding subordinate behavior to a larger extent than their peers in Germanic and Nordic regions. Anglo-Saxon SBUs involve subordinates to strategic planning activities more intensively, but their plans are less comprehensive and specific than those of their counterparts in Germanic and Nordic regions. In performance measurement and evaluation, Anglo-Saxon SBUs perceive compensation as important purpose, whereas Germanic and Nordic SBUs emphasize attention direction and learning. Budgets andperformance measurement systems are used interactively to a larger extent by Anglo-Saxon and Germanic compared to Nordic SBUs. Rewards are based on achievement of financial targets more in Anglo than in Germanic SBUs. Reward and compensation in Anglo SBUs is more subjective, individual based and relies also on non-financial rewards to a larger extent than in Germanic and Nordic SBUs. Regarding cultural controls, Anglo SBUs value recruitment within organization more highly than Nordic SBUs and Anglo SBUs use varioussocialization practices to a larger extent than Germanic and Nordic SBUs do. Implications of these and other findings for both theory development and practice are discussed.

M3 - Article in proceeding

BT - 10TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING

PB - European Institute for Advanced Studies in Management

ER -

Malmi T, Ax C, Bedford D, Bednarek P, Bruehl R, Dergård J et al. The use of management controls in different cultural regions: An empirical study of Anglo-Saxon, Germanic and Nordic practices. I 10TH CONFERENCE ON NEW DIRECTIONS IN MANAGEMENT ACCOUNTING. European Institute for Advanced Studies in Management. 2016