The characteristics and dynamics of management controls in IJVs: Evidence from a Sino-Japanese case

Li, Pingli; Tang, Guiqian; Okano, Hiroshi; Gao, Chen

doi:10.1016/j.mar.2013.04.002

Cited by 15 publications

(11 citation statements)

References 28 publications

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“…The level of tightness relates to how closely an organisation adheres to its budget, which is another means of budget control (Gates and Germain, 2015). Other studies involved tightness of controls, although the researchers did not specifically identify budgets as the control mechanism (Li et al, 2013;Sandelin, 2008). This study found budgetary control tightness has a positive relationship with SME performance.…”

Section: Resultsmentioning

confidence: 72%

“…Management control is a process whereby managers influence the behaviour of each organisational member in achieving the desired goal (Anthony and Govindarajan, 2004;Merchant and Van der Stede, 2003). A common management control used is budgetary control (Li et al, 2013). Merchant (1985) defined tight budgetary control as a method that guarantees the employees will do as instructed by the organisation.…”

Section: Budgetary Controlmentioning

confidence: 99%

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Budgetary control, corporate culture and performance of small and medium enterprises (SMEs) in Malaysia

Maelah

Yadzid

2018

IJGSB

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Small and medium enterprises (SMEs) play an important role in the economic development of Malaysia as they represent 99.2% of businesses in this country. This study attempts to determine the relationship between budgetary control tightness and organisational performance with corporate culture as the moderating variable among SMEs in Malaysia. The study found that budgetary control tightness has positive relationship with performance. Further tests found that budgetary control tightness resulted in low performance for consensual, entrepreneurial and competitive cultures. As for bureaucratic culture, budgetary control tightness does not result in high organisational performance. Practically, the study highlights to the management the importance of budgetary control and corporate culture on performance. Theoretically, this study contributes in the areas of accounting and management control system, especially in the scope of SMEs. Limitations of the study include the regional scope of study and its focus on existing corporate culture.

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Section: Resultsmentioning

confidence: 72%

Section: Budgetary Controlmentioning

confidence: 99%

Budgetary control, corporate culture and performance of small and medium enterprises (SMEs) in Malaysia

Maelah

Yadzid

2018

IJGSB

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“…For example, automotive industry is not allowed to be wholly foreign owned and the only way for foreign capitals enter this industry is through international joint-ventures (Li et al 2013). Chinese government and the foreign partner can use management controls as means to protect their input resources and ensure the achievement of the strategic objectives while both collaborative and competitive forces are simultaneously at work with the international joint-ventures (Li et al 2013). Since private investors may have bias towards the government central control and trust issue, a tighter management control may be needed.…”

Section: Management Accounting Practices In Chinamentioning

confidence: 99%

Control-Oriented Inventory Production and Sales Activities in Chinese Manufacturing Firms

2018

AFR

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This study uses a sample of Chinese manufacturing firms to examine the association between current period inventory production costs and sales changes in adjacent past and future periods. The results find an overall significant association between inventory production and the past period sales changes, but no association between inventory production and the future period sales changes. Further, we find that in firms with high return on assets, inventory production is only associated with the past period sales changes, but not with the future period sales changes; in contrast, in firms with low return on assets, inventory production is only associated with the future period sales changes, but not with the past period sales changes. The results, on one hand confirm our perception of control oriented management accounting practices in China, on the other hand suggest that firm performance is associated with such management emphasis in China.

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“…Na literatura internacional encontram-se várias pesquisas com foco nos indicadores de desempenho e no controle de gestão associados ao setor automotivo (MERCHANT;RICCABONI, 1990, VEEN-DIRKS, 2006, CARR et al, 2010LI et al, 2013). Um estudo brasileiro, Kafrouni (2005), analisou a participação nos lucros e resultados como um sistema de trocas na indústria automobilística da Região Metropolitana de Curitiba, evidenciando impactos comportamentais associados a uma ampliação de funções do trabalhador.…”

Section: Introductionunclassified

Características de indicadores de desempenho em sistemas de incentivo do setor automotivo

Gonçalves

Tortoli

2015

Revista PO: R. Eletr. de Eng. de Produção e Correlatas

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Esta pesquisa visa obter respostas sobre quais indicadores de desempenho são utilizados pelas indústrias automotivas em seus sistemas de incentivo, ou seja, em seus acordos de participação nos lucros e resultados (PLR). Foram analisados 39 acordos de PLR, que tiveram seus indicadores de desempenho agrupados em seis classes: financeiros, qualidade, flexibilidade, produtividade, clientes e recursos humanos. Entre os resultados obtidos detectou-se a presença maciça de indicadores não-financeiros tradicionais, não tendo sido encontrados indicadores de desempenho mais voltados à inserção socioambiental da empresa, por exemplo, indicadores relacionados ao seu impacto ambiental. O predomínio de indicadores de produtividade e de qualidade remete à possibilidade do uso de indicadores não-financeiros como <em>proxies</em> de indicadores financeiros em ciclos econômicos em que há a expansão das atividades industriais. Após a exploração dos resultados, sugere-se que trabalhos futuros considerem o estudo da composição do grupo de indicadores juntamente com fatores que impactam a escolha dos indicadores, tais como posicionamento estratégico e sofisticação tecnológica.

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The characteristics and dynamics of management controls in IJVs: Evidence from a Sino-Japanese case

Cited by 15 publications

References 28 publications

Budgetary control, corporate culture and performance of small and medium enterprises (SMEs) in Malaysia

Budgetary control, corporate culture and performance of small and medium enterprises (SMEs) in Malaysia

Control-Oriented Inventory Production and Sales Activities in Chinese Manufacturing Firms

Características de indicadores de desempenho em sistemas de incentivo do setor automotivo

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