National Culture and Management Control Systems
(2017) BUSN79 20171Department of Business Administration
- Abstract
- Seminar date: 29th May, 2017
Course: BUSN79, Business Administration Degree Project in Accounting and Finance, 15 ECTS
Authors: Gareth Wright and Nikolaos Lappas
Supervisor: Anders Anell
Keywords: Management control systems, National culture, Levers of control
Purpose: The purpose of this study is to identify how multinational companies set their central management control systems and how are these are perceived and implemented at a local level; and why any differences may exist in local adaptation/implementation.
Methodology: This case study has followed a qualitative, hybrid deductive-inductive research strategy. the empirical data has been collected through interviews. The results were complemented with secondary data... (More) - Seminar date: 29th May, 2017
Course: BUSN79, Business Administration Degree Project in Accounting and Finance, 15 ECTS
Authors: Gareth Wright and Nikolaos Lappas
Supervisor: Anders Anell
Keywords: Management control systems, National culture, Levers of control
Purpose: The purpose of this study is to identify how multinational companies set their central management control systems and how are these are perceived and implemented at a local level; and why any differences may exist in local adaptation/implementation.
Methodology: This case study has followed a qualitative, hybrid deductive-inductive research strategy. the empirical data has been collected through interviews. The results were complemented with secondary data such as official websites, annual reports, and codes of ethics.
Theoretical framework: The theoretical framework of this paper was comprised from theory concerning management control systems, national culture, local and international adaptation of MCS.
Empirical foundation: The empirical perspective was derived from four interviews with four managers from two companies, company A and company B, in Greece and Sweden, and Mexico and Colombia respectively. Additional information was retrieved from the companies’ websites, annual reports, and codes of conduct.
Conclusions: The findings of this thesis indicate that MCS within a multinational company tend to converge, rather than follow the parent company’s national culture. They also suggest that local culture is not a significant factor in the local implementation of the centrally-set MCS. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8928144
- author
- Wright, Gareth LU and Lappas, Nikolaos LU
- supervisor
-
- Anders Anell LU
- organization
- course
- BUSN79 20171
- year
- 2017
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Management control systems, National culture, Levers of control
- language
- English
- id
- 8928144
- date added to LUP
- 2017-12-11 14:19:04
- date last changed
- 2017-12-11 14:19:04
@misc{8928144,
abstract = {{Seminar date: 29th May, 2017
Course: BUSN79, Business Administration Degree Project in Accounting and Finance, 15 ECTS
Authors: Gareth Wright and Nikolaos Lappas
Supervisor: Anders Anell
Keywords: Management control systems, National culture, Levers of control
Purpose: The purpose of this study is to identify how multinational companies set their central management control systems and how are these are perceived and implemented at a local level; and why any differences may exist in local adaptation/implementation.
Methodology: This case study has followed a qualitative, hybrid deductive-inductive research strategy. the empirical data has been collected through interviews. The results were complemented with secondary data such as official websites, annual reports, and codes of ethics.
Theoretical framework: The theoretical framework of this paper was comprised from theory concerning management control systems, national culture, local and international adaptation of MCS.
Empirical foundation: The empirical perspective was derived from four interviews with four managers from two companies, company A and company B, in Greece and Sweden, and Mexico and Colombia respectively. Additional information was retrieved from the companies’ websites, annual reports, and codes of conduct.
Conclusions: The findings of this thesis indicate that MCS within a multinational company tend to converge, rather than follow the parent company’s national culture. They also suggest that local culture is not a significant factor in the local implementation of the centrally-set MCS.}},
author = {{Wright, Gareth and Lappas, Nikolaos}},
language = {{eng}},
note = {{Student Paper}},
title = {{National Culture and Management Control Systems}},
year = {{2017}},
}