Culture and control: A field study

Dampak Penerapan Good University Governance Terhadap Kinerja Manajerial Melalui Implementasi Anggaran Berbasis Partisipatif

“…Selain studi Argyris (1952), beberapa studi sebelumnya yang menguji tentang pengaruh penganggaran partisipatif terhadap kinerja yang dilakukan di Amerika Serikat antara lain: Brownell (1982) dan Kren (1992).Studi yang dilakukan di Asia antara lain oleh: Birnberg &Snodgrass(1988), Chow et al(1991), Harrison(1992), Tsui (2001), Ueno & Sekaran(1992). Studi-studi tersebut dipicu oleh perkembangan terknologi informasi dan komunikasi mengenai pentingnya peran partisipasi dalam proses penyusunan anggaran ketika dihubungkan dengan kinerja manajerial.…”

Integrated information environment or matrix of control? The contradictory implications of information technology

“…In control through culture, workers' shared norms and values shape behavior, order perception, and influence attitudes [Bimberg and Snodgrass 1988;Knights and Willmott 1987;McDonough and Leifer 1986;Ouchi 1979; Ouchi and Johnson 1978;Pennings and Woiceshyn 1987]. A shared ideology obviates the need for extensive and explicit procedures and rules, providing a philosophy of interests and norms from which members can deduce an almost limitless number of specific rules to suit varying conditions.…”

National culture and the preference for management controls: An exploratory study of the firm—Labor market interface

“…This issue has arisen because much evidence exists that people from different countries have diverse work-related national cultures (Adler et al, 1986;Hofktede, 1980, 199 1;Kagitcibasi & Berry, 1989;Laurent, 1983), and that people of di.tTerent cultural origins have ditTerent attitudes toward, or reactions to, the same management controls (Bimberg & Snodgrass, 1988;Chow et al, 199 lb;Daley et a~, 1985;Harrison, 1992;Horovitz, 1980;Kreder & Zeller, 1988). These cultural differences suggest that management controls which are effective in one country may be ineffective, or even dysfunctional, in another.…”