Mapping methodological frontiers in cross-national management control research

Bhimani, Alnoor

doi:10.1016/s0361-3682(98)00068-3

Cited by 64 publications

(57 citation statements)

References 98 publications

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“…The use of culture as a form of employee control was evident in earlier works of Gregory (1983), Wilkins and Ouchi (1983), Etzioni (1960) andSmircich (1983). Recent research such as Bhimani (1999) and Efferin et al (2006) extends this debate. However, these researchers have not considered the concept of acculturation in conceptualising cultural controls, although the cultural approach to management control has received unprecedented research attention during the past four decades.…”

Section: Management Control and Organizational Culturementioning

confidence: 94%

“…Ansari & Bell, 1991;Bhimani, 1999;Efferin & Hopper, 2006;Harrison & McKinnon, 1999). The cultural perspective and its role in understanding management controls of a firm has been widely researched (e.g.…”

Section: Introductionmentioning

confidence: 99%

“…Theoretically, this problem could be attributed to the use of deterministic categorisations of cultural values across nations by means of frameworks such as Hofstede (1980). Methodologically, this problem could be due to the use of survey research method that was insufficient to study deep-rooted cultural diversities within a given national culture and more specifically within a given organisation (Bhimani, 1999;Chua, Lowe, & Puxty, 1989;Otley, 1994;Wickramasinghe & Hopper, 2005). Also, the influence of contingency theory on management control research has labelled culture as a contingency variable, effects of which could easily be predicted (Bhimani, 1999;Chenhall, 2003;Efferin & Hopper, 2006).…”

Section: Introductionmentioning

confidence: 99%

“…Further, organisations within one national context can exhibit similarities in their functioning not shared by enterprises in other countries (Bhimani, 1999). Consequently, management controls have been found to possess characteristics that are countryspecific rather than supra-national (Harrison & McKinnon, 1999).…”

Section: Introductionmentioning

confidence: 99%

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Acculturation and Management Control- ‘Japanese Soul in Sri Lankan Physique’

Hewege

2011

CMR

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The study explores the way in which acculturation can be used as a management control mechanism. Acculturation -inculcating values and norms of one culture to another culture-has been studied in relation to national cultures whereas, the application of acculturation to the study area of management control is novel. By using the ethnographic research method, this research examines as to how a Sri Lankan subsidiary of a Japanese company acculturates its employees to Japanese work values with a view to instituting a positive work culture. The study has illustrated the process through which workers unlearned indigenous Sri Lankan work values and assimilated new Japanese work values. The findings are useful for designing strategies to acculturate employees to create an effective management control regime.Keyword: Acculturation, Management Controls, Organisational Culture, Ethnography, Sri Lanka, Japan INTRODUCTIONThere has been considerable interest in how culture, organisational or national, shapes management control system of a firm (e.g. Ansari & Bell, 1991;Bhimani, 1999;Efferin & Hopper, 2006;Harrison & McKinnon, 1999). The cultural perspective and its role in understanding management controls of a firm has been widely researched (e.g. Chow, Shields, & Wu, 1999;Efferin & Hopper, 2006;Harrison & McKinnon, 1999;Ouchi, 1977;Ouchi, 1979) and yet there are unresolved methodological and theoretical controversies and, inconsistent and problematical results. Theoretically, this problem could be attributed to the use of deterministic categorisations of cultural values across nations by means of frameworks such as

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Section: Management Control and Organizational Culturementioning

confidence: 94%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Acculturation and Management Control- ‘Japanese Soul in Sri Lankan Physique’

Hewege

2011

CMR

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“…Одна-ко в связи с постепенным устареванием оценок соответствующих параметров на-циональной культуры и разнонаправлен-ной критикой теории Г. Хофстеде (см., напр. : [Bhimani, 1999;Harrison, McKinnon, 1999;McSweeney, 2002;Baskerville, 2003]), в течение последних лет все большую зна-чимость в исследованиях предпринима-тельства начали приобретать другие под-ходы к концептуализации и измерению культуры. Одним из них является подход, при-меняемый в рамках проекта «Глобальное лидерство и эффективность организаци-онного поведения» (The Global Leadership and Organizational Behavior Effectiveness (GLOBE)) [House et al, 2004].…”

Section: результаты анализаunclassified

National Culture and Entrepreneurship: Literature Review and Further Research Directions

Васильевна¹,

Александровна²

2018

RMJ

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ОБЗОРЫНациоНальНая культура и предприНимательство: обзор литературы и НаправлеНия будущих исследоваНий Т. В. БеляеВа, К. а. БогаТыреВа Институт «Высшая школа менеджмента» Санкт-Петербургского государственного университета, Россия В статье представлены результаты анализа основных исследований, посвященных связи национальной культуры и предпринимательства, опубликованных в ведущих научных ре-цензируемых журналах по менеджменту, предпринимательству и международному бизне-су за 1988-2018 гг. Национальная культура играет важную роль в наблюдаемых различиях в уровне развития предпринимательства в разных странах. Теоретическими основами исследований в данной области служат три подхода: обобщенных психологических харак-теристик, связанных с предпринимательством, социальной легитимности предпринима-тельского поведения и неудовлетворенности существующим положением индивида. По ре-зультатам анализа публикаций приведена сравнительная характеристика основных под-ходов к измерению национальной культуры, выделены три направления исследований национальной культуры и предпринимательства, в которых последнее рассматривается на уровне страны, фирмы или индивида, а также определены методологические особенности изучения данной проблематики, связанные с проведением межстрановых сравнительных исследований и измерением переменных на разных уровнях анализа. На основе получен-ных результатов предложены возможные направления будущих исследований в данной области.Ключевые слова: национальная культура, предпринимательство, обзор литературы, направления будущих исследований. JEL: L26, Z10.Адрес организации: Санкт-Петербургский государственный университет, ВШМ СПбГУ, Волховский пер., д. 3, Санкт-Петербург, 199004, Россия.

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International Comparative Management Accounting

Bhimani

2015

Wiley Encyclopedia of Management

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Cross‐national studies of management accounting practices point to the existence of distinct national differences. These studies draw on a variety of methodological approaches. This article reviews these perspectives and considers methods in which accounting diversity is reported to exist across different countries. It comments on the way forward in the light of globalization and technological advancements which currently affect international management accounting practices.

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Mapping methodological frontiers in cross-national management control research

Cited by 64 publications

References 98 publications

Acculturation and Management Control- ‘Japanese Soul in Sri Lankan Physique’

Acculturation and Management Control- ‘Japanese Soul in Sri Lankan Physique’

National Culture and Entrepreneurship: Literature Review and Further Research Directions

International Comparative Management Accounting

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