Globalization and Localization of the Management Control System package

Thomas Toldbod, Poul Israelsen

    Research output: Contribution to book/anthology/report/conference proceedingArticle in proceedingResearchpeer-review

    Abstract

    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. Based on a single-case study, the analysis documents that these different management control systems are affected differently by the processes of globalization and localization, some of which 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 and reward and compensation controls are glocal systems. 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 glocal systems.
    Original languageEnglish
    Title of host publication8th Conference on Performance Measurement and Management Control
    Number of pages25
    PublisherEuropean Institute for Advanced Studies in Management
    Publication date2015
    Publication statusPublished - 2015
    Event8th Conference on Performance Measurement and Management Control - Nice, France
    Duration: 30 Sep 20152 Oct 2015

    Conference

    Conference8th Conference on Performance Measurement and Management Control
    Country/TerritoryFrance
    CityNice
    Period30/09/201502/10/2015

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