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National Culture and Management Control Systems

Wright, Gareth LU and Lappas, Nikolaos LU (2017) BUSN79 20171
Department 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:
author
Wright, Gareth LU and Lappas, Nikolaos LU
supervisor
organization
course
BUSN79 20171
year
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},
  keyword      = {Management control systems,National culture,Levers of control},
  language     = {eng},
  note         = {Student Paper},
  title        = {National Culture and Management Control Systems},
  year         = {2017},
}