M anagerial practices are a key factor for business development. They are frequently used as an explanatory variable for organisational performance. Studies argue that certain practices of multinationals such as leadership style, organisational decision-making and human resources management (HRM) are shaped by their nationality (Almond, 2011; Pudelko & Harzing, 2007; Zhu, Zhu & Cieri, 2014). Thus, there are many differences between countries and managers of multinationals .