Matches in SemOpenAlex for { <https://semopenalex.org/work/W4380632443> ?p ?o ?g. }
- W4380632443 abstract "Abstract This paper reviews findings on how different dimensions of national culture influence management control systems (MCS). It is based on a comprehensive sample of 43 peer-reviewed journal articles that were identified in a systematic literature search. For the categorization of the results, we refer to Malmi and Brown’s (Manag Account Res;19:287–300, 2008. https://doi.org/10.1016/j.mar.2008.09.003 ) frequently quoted framework. Our systematic literature review offers a detailed analysis of the sample’s bibliographical characteristics, including the chronological order of publications, journal metrics, article type, and country focus. Our results reveal that the research field is dominated by Hofstede's cultural dimensions theory and that the majority of the sample articles explicitly mention or confirm the influence of national culture on MCS. We demonstrate that the cultural influences on a wide range of different MCS practices, tools and methods are examined, and show that a holistic and comprehensive analysis of the interplay of national culture and the elements of the MCS is mostly missing. Moreover, diverging research designs and contextual factors, different understandings of national culture and especially the often too superficial classification of national culture complicates and inhibits the comparability of the different results. Findings show that the underlying motivations and effectiveness of MCSs differ across national cultures, suggesting that MCSs require adaptation to different national cultures." @default.
- W4380632443 created "2023-06-15" @default.
- W4380632443 creator A5040085991 @default.
- W4380632443 creator A5043067924 @default.
- W4380632443 creator A5073912470 @default.
- W4380632443 creator A5079485850 @default.
- W4380632443 date "2023-06-13" @default.
- W4380632443 modified "2023-10-14" @default.
- W4380632443 title "Does national culture impact management control systems? A systematic literature review" @default.
- W4380632443 cites W1506400100 @default.
- W4380632443 cites W1972706259 @default.
- W4380632443 cites W1978751675 @default.
- W4380632443 cites W1979670236 @default.
- W4380632443 cites W1980778871 @default.
- W4380632443 cites W1981496569 @default.
- W4380632443 cites W1986840207 @default.
- W4380632443 cites W1989813847 @default.
- W4380632443 cites W1993024932 @default.
- W4380632443 cites W1993343334 @default.
- W4380632443 cites W1995024451 @default.
- W4380632443 cites W2001354563 @default.
- W4380632443 cites W2004776836 @default.
- W4380632443 cites W2018412745 @default.
- W4380632443 cites W2021482571 @default.
- W4380632443 cites W2029077645 @default.
- W4380632443 cites W2029672044 @default.
- W4380632443 cites W2030186290 @default.
- W4380632443 cites W2037315592 @default.
- W4380632443 cites W2039284206 @default.
- W4380632443 cites W2047664091 @default.
- W4380632443 cites W2048120480 @default.
- W4380632443 cites W2056332442 @default.
- W4380632443 cites W2059360512 @default.
- W4380632443 cites W2071808567 @default.
- W4380632443 cites W2073022112 @default.
- W4380632443 cites W2074508974 @default.
- W4380632443 cites W2076057132 @default.
- W4380632443 cites W2080334355 @default.
- W4380632443 cites W2087194442 @default.
- W4380632443 cites W2090476483 @default.
- W4380632443 cites W2093272364 @default.
- W4380632443 cites W2093611241 @default.
- W4380632443 cites W2093662623 @default.
- W4380632443 cites W2094637856 @default.
- W4380632443 cites W2102235616 @default.
- W4380632443 cites W2107218184 @default.
- W4380632443 cites W2117921340 @default.
- W4380632443 cites W2120314896 @default.
- W4380632443 cites W2124974930 @default.
- W4380632443 cites W2128170501 @default.
- W4380632443 cites W2129630707 @default.
- W4380632443 cites W2129842802 @default.
- W4380632443 cites W2143938247 @default.
- W4380632443 cites W2146875579 @default.
- W4380632443 cites W2147558664 @default.
- W4380632443 cites W2154962530 @default.
- W4380632443 cites W2165367750 @default.
- W4380632443 cites W2166268433 @default.
- W4380632443 cites W2168659902 @default.
- W4380632443 cites W2171004300 @default.
- W4380632443 cites W2279773215 @default.
- W4380632443 cites W2333875632 @default.
- W4380632443 cites W2343125074 @default.
- W4380632443 cites W2474335672 @default.
- W4380632443 cites W2603277576 @default.
- W4380632443 cites W2606566509 @default.
- W4380632443 cites W2730890490 @default.
- W4380632443 cites W2754539281 @default.
- W4380632443 cites W2766309870 @default.
- W4380632443 cites W2766325359 @default.
- W4380632443 cites W2773133634 @default.
- W4380632443 cites W2785902509 @default.
- W4380632443 cites W2787502310 @default.
- W4380632443 cites W2792393629 @default.
- W4380632443 cites W2810060772 @default.
- W4380632443 cites W2931382707 @default.
- W4380632443 cites W2942793714 @default.
- W4380632443 cites W3011475842 @default.
- W4380632443 cites W3031543141 @default.
- W4380632443 cites W3042714182 @default.
- W4380632443 cites W3047881784 @default.
- W4380632443 cites W3048660742 @default.
- W4380632443 cites W3097100706 @default.
- W4380632443 cites W3122069367 @default.
- W4380632443 cites W3122143138 @default.
- W4380632443 cites W3123731116 @default.
- W4380632443 cites W3123883118 @default.
- W4380632443 cites W3125505924 @default.
- W4380632443 cites W3125796028 @default.
- W4380632443 cites W3127773267 @default.
- W4380632443 cites W3158031542 @default.
- W4380632443 cites W3199690848 @default.
- W4380632443 cites W4248029161 @default.
- W4380632443 doi "https://doi.org/10.1007/s11846-023-00661-w" @default.
- W4380632443 hasPublicationYear "2023" @default.
- W4380632443 type Work @default.
- W4380632443 citedByCount "0" @default.
- W4380632443 crossrefType "journal-article" @default.
- W4380632443 hasAuthorship W4380632443A5040085991 @default.
- W4380632443 hasAuthorship W4380632443A5043067924 @default.