The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
The importance of national culture in the design of and preference for management controls for multi-national operations
Open accessAbstract
This study investigates the eAects of national culture on firms’ design of and employees’ preference for management controls. Data for testing two hypotheses are collected from 159 Taiwanese managers working in six each of Japanese-, Taiwanese-, and U.S.-owned, size-matched, computers/electronics firms in Taiwan. Overall, the results are consistent with national culture aAecting these firms’ design of and employees’ preference for seven management controls, though there also are anomalies. These findings are combined with prior research for identifying desirable improvements in research design and method, variable measurement and selection, and, most important, the theoretical foundation for culture-based research on management controls. # 1999 Elsevier Science Ltd. All rights reserved.
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Citations
Cites
Cultures and Organizations: Software of the Mind.
Triandis, H. C., & Hofstede, G. (1993) · Administrative Science Quarterly · doi:10.2307/2393257 · Cited by 17,696
Schwartz, S. H. (1992) · Advances in Experimental Social Psychology · doi:10.1016/s0065-2601(08)60281-6 · Cited by 14,619
Smith, P. B., Dugan, S., & Trompenaars, F. (1996) · Journal of Cross-Cultural Psychology · doi:10.1177/0022022196272006 · Cited by 807
Cited by
Jung, D. I., Chow, C., & Wu, A. (2003) · The Leadership Quarterly · doi:10.1016/s1048-9843(03)00050-x · Cited by 1,619
Self-citationThe design and use of performance management systems: an extended framework for analysis
Ferreira, A., & Otley, D. (2009) · Management Accounting Research · doi:10.1016/j.mar.2009.07.003 · Cited by 1,412
An exploratory investigation of an integrated contingency model of strategic management accounting
Cadez, S., & Guilding, C. (2008) · Accounting, Organizations and Society · doi:10.1016/j.aos.2008.01.003 · Cited by 736
Organizational culture and performance measurement systems
Henri, J.-F. (2006) · Accounting, Organizations and Society · doi:10.1016/j.aos.2004.10.003 · Cited by 700
Metadata
- Authors
- Chow, C. W., Shields, M. D., & Wu, A.
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 1999-07
- Volume
- 24
- Issue
- 5-6
- Pages
- 441-461
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2064784555
- Cited by
- 286
- References
- 3
- FWCI
- 14.31
- Type
- journal article
- Language
- en
- Open access
- green
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- Chow, C. W., Shields, M. D., & Wu, A. (1999). The importance of national culture in the design of and preference for management controls for multi-national operations. Accounting, Organizations and Society. https://doi.org/10.1016/s0361-3682(99)00047-1
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
