Ekonomistyrningssystem- en global homogenitet? En jämförelseanalys av ekonomistyrningssystem mellan kulturella regioner
(2020) FEKH69 20201Department of Business Administration
- Abstract (Swedish)
- Syfte: Syftet är att identifiera likheter och skillnader för ekonomistyrningssystem mellan olika kulturella regioner. För att uppfylla syftet utformades två delmål: (1) Förklara identifierade skillnader och likheter med kultur som utgångspunkt, (2) Identifiera olika ideer om framtida forskning.
Metod: En litteraturstudie genomfördes där sekundärdata från tidigare forskning användes. En metod som grundar sig i delmål med en process på sex olika steg har genomförts. Artiklar valdes utefter ett antal fastställda kriterier och utifrån fyra utvalda kulturella regioner.
Teoretiska perspektiv: Litteraturstudiens teoretiska bas utgår från ett systempaket om ekonomistyrningssystem samt fem kulturella dimensioner.
Empiri: Studiens empiri... (More) - Syfte: Syftet är att identifiera likheter och skillnader för ekonomistyrningssystem mellan olika kulturella regioner. För att uppfylla syftet utformades två delmål: (1) Förklara identifierade skillnader och likheter med kultur som utgångspunkt, (2) Identifiera olika ideer om framtida forskning.
Metod: En litteraturstudie genomfördes där sekundärdata från tidigare forskning användes. En metod som grundar sig i delmål med en process på sex olika steg har genomförts. Artiklar valdes utefter ett antal fastställda kriterier och utifrån fyra utvalda kulturella regioner.
Teoretiska perspektiv: Litteraturstudiens teoretiska bas utgår från ett systempaket om ekonomistyrningssystem samt fem kulturella dimensioner.
Empiri: Studiens empiri består av tidigare forskning inom ekonomistyrningssystem kopplat till kultur. Empirin omfattar 22 vetenskapliga artiklar som publicerats mellan 1985- 2017.
Resultat: Det finns flertalet likheter mellan olika regioner som visar att kulturella skillnader inte behöver påverka val av styrsystem. Däremot finns grundläggande skillnader mellan regionerna som grundar sig i kultur vilket medför att de behöver olika ekonomistyrningssystem. (Less) - Abstract
- Objective: The objective is to identify similarities and differences in management control systems in different cultural regions. To achieve the objective, two strategies have been formulated: (1) Explain identified similarities and differences with culture as a base, (2) Identify different ideas about future research.
Methodology: A literature study was conducted in which secondary data from previous research was used. A method based on strategies with a process of six different steps was formed. Articles were selected based on a number of established criteria and based on four selected cultural regions.
Theoretical perspectives: The theoretical basis of the literature study is based on a system package of management control systems... (More) - Objective: The objective is to identify similarities and differences in management control systems in different cultural regions. To achieve the objective, two strategies have been formulated: (1) Explain identified similarities and differences with culture as a base, (2) Identify different ideas about future research.
Methodology: A literature study was conducted in which secondary data from previous research was used. A method based on strategies with a process of six different steps was formed. Articles were selected based on a number of established criteria and based on four selected cultural regions.
Theoretical perspectives: The theoretical basis of the literature study is based on a system package of management control systems and five cultural dimensions.
Empirical foundation: The study's empirical data consists of previous research in management control systems linked to culture. 22 scientific articles published between 1985 - 2017 cover the empirical data.
Conclusion: There are several similarities between the different regions which show that cultural differences do not need to be taken into account when choosing a control system. However, there are fundamental differences based on culture between the regions which requires different management control systems. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9022966
- author
- Sköld, Emelie LU ; Wallman, Beata LU and Horstead, Olivia LU
- supervisor
- organization
- course
- FEKH69 20201
- year
- 2020
- type
- M2 - Bachelor Degree
- subject
- keywords
- Ekonomistyrningssystem, Hofstede, kulturella regioner, global homogenisering, litteraturstudie
- language
- Swedish
- id
- 9022966
- date added to LUP
- 2020-07-10 12:00:40
- date last changed
- 2020-07-10 12:00:40
@misc{9022966,
abstract = {{Objective: The objective is to identify similarities and differences in management control systems in different cultural regions. To achieve the objective, two strategies have been formulated: (1) Explain identified similarities and differences with culture as a base, (2) Identify different ideas about future research.
Methodology: A literature study was conducted in which secondary data from previous research was used. A method based on strategies with a process of six different steps was formed. Articles were selected based on a number of established criteria and based on four selected cultural regions.
Theoretical perspectives: The theoretical basis of the literature study is based on a system package of management control systems and five cultural dimensions.
Empirical foundation: The study's empirical data consists of previous research in management control systems linked to culture. 22 scientific articles published between 1985 - 2017 cover the empirical data.
Conclusion: There are several similarities between the different regions which show that cultural differences do not need to be taken into account when choosing a control system. However, there are fundamental differences based on culture between the regions which requires different management control systems.}},
author = {{Sköld, Emelie and Wallman, Beata and Horstead, Olivia}},
language = {{swe}},
note = {{Student Paper}},
title = {{Ekonomistyrningssystem- en global homogenitet? En jämförelseanalys av ekonomistyrningssystem mellan kulturella regioner}},
year = {{2020}},
}