Management control systems, culture, and upper echelons: A systematic literature review on their interactions
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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in: Corporate Ownership & Control , Jahrgang 14, Nr. 2, 01.01.2017, S. 312-325.
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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TY - JOUR
T1 - Management control systems, culture, and upper echelons
T2 - A systematic literature review on their interactions
AU - Andersen, Christian Vium
AU - Lueg, Rainer
PY - 2017/1/1
Y1 - 2017/1/1
N2 - This systematic literature review of 99 empirical studies, between 1926 and 2016, synthesizes evidence on the interaction of management control systems (MCS) with both national culture and corporate culture. We cast our net widely by considering MCS as a package in relation to macro (national), meso (organizational) and micro culture (upper echelon theory). The literature reviewed suggests that evidence on the interaction of culture and MCS is highly fragmented, and only some authors find that culture matters for MCS. The main reason for these inconsistent findings is that studies investigating organizational MCS tend to focus only on one aspect of culture (macro, meso, or micro). This impairs a comprehensive understanding of the MCS-culture relationship. Our main insight is that culture affects MCS, provided that culture is considered as a multi-layered phenomenon that combines internal aspects of culture – e.g., upper echelon theory – with external aspects of culture, e.g., national culture. The contemporary literature mostly limits itself to discussing whether national culture matters for MCS. Hence, this focus is slightly misguided. Future studies should rather inquire which aspects of culture interacts with MCS across varying contexts.
AB - This systematic literature review of 99 empirical studies, between 1926 and 2016, synthesizes evidence on the interaction of management control systems (MCS) with both national culture and corporate culture. We cast our net widely by considering MCS as a package in relation to macro (national), meso (organizational) and micro culture (upper echelon theory). The literature reviewed suggests that evidence on the interaction of culture and MCS is highly fragmented, and only some authors find that culture matters for MCS. The main reason for these inconsistent findings is that studies investigating organizational MCS tend to focus only on one aspect of culture (macro, meso, or micro). This impairs a comprehensive understanding of the MCS-culture relationship. Our main insight is that culture affects MCS, provided that culture is considered as a multi-layered phenomenon that combines internal aspects of culture – e.g., upper echelon theory – with external aspects of culture, e.g., national culture. The contemporary literature mostly limits itself to discussing whether national culture matters for MCS. Hence, this focus is slightly misguided. Future studies should rather inquire which aspects of culture interacts with MCS across varying contexts.
KW - Management studies
KW - Management Accounting
KW - Management Control Systems
KW - Сulture, Upper Echelon Theory
KW - Budgeting, Activity-Based Costing
KW - Balanced Scorecard
UR - https://www.mendeley.com/catalogue/f314bd8e-1c3b-341a-ab5d-d152ec85e7f4/
U2 - 10.22495/cocv14i2c2p5
DO - 10.22495/cocv14i2c2p5
M3 - Journal articles
VL - 14
SP - 312
EP - 325
JO - Corporate Ownership & Control
JF - Corporate Ownership & Control
SN - 1727-9232
IS - 2
ER -