Does national culture impact management control systems? A systematic literature review

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.