Abstract
| Original language | English |
|---|---|
| Pages (from-to) | 875-918 |
| Number of pages | 44 |
| Journal | Rev. Manage. Sci. |
| Volume | 13 |
| Issue number | 5 |
| DOIs | |
| Publication status | Published - 22 Jan 2018 |
Keywords
- Control system
- Management accounting
- Management control
- MNC
- Multinational company
- Subsidiary control
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In: Rev. Manage. Sci., Vol. 13, No. 5, 22.01.2018, p. 875-918.
Research output: Contribution to journal › Literature review › peer-review
TY - JOUR
T1 - Management control in multinational companies: a systematic literature review
AU - Sageder, M.
AU - Feldbauer-Durstmüller, B.
N1 - Cited By :36 Export Date: 14 December 2023 Correspondence Address: Sageder, M.; Salzburg University of Applied Sciences, Urstein Süd 1, Austria; email: [email protected] References: Abdallah, W.M., Alnamri, M., Non-financial performance measures and the BSC of multinational companies with multi-cultural environment: an empirical investigation (2015) Cross Cult Manag Int J, 22, pp. 594-607; Al Chen, Y.S., Romocki, T., Zuckerman, G.J., Examination of U.S.-based Japanese subsidiaries: evidence of the transfer of the Japanese strategic cost management (1997) Int J Account, 32, pp. 417-440; Al-Husan, F.B., James, P., Cultural control and multinationals: the case of privatized Jordanian companies (2003) Int J Hum Resour Manag, 14, pp. 1284-1295; Andersson, U., Forsgren, M., Subsidiary embeddedness and control in the multinational corporation (1996) Int Bus Rev, 5, pp. 487-508; Anthony, R.N., Govindarajan, V., Hartmann, F.G.H., (2014) Management control systems, 1, , (eds), Europ, McGrawHill Education, Higher Education, London; Asel, J.A., Posch, A., Speckbacher, G., Squeezing or cuddling? 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PY - 2018/1/22
Y1 - 2018/1/22
N2 - Executing management control across borders is crucial for multinational companies (MNCs). Various management control mechanisms serve to align foreign subsidiaries with corporate goals. Management control at MNCs has been subject of numerous studies in the past 25 years, thus highlighting the relevance of the topic. To provide a comprehensive overview of the research field, a systematic literature review including 79 articles from scientific journals has been conducted that outlines various control mechanisms and presents underlying theories as well as development over time. The design of management control and management accounting depends on internal factors at headquarters and the subsidiary as well as on external factors like culture or market requirements. The relationship of headquarters with subsidiaries and the integration into the host country context represent another influence on management control. This paper categorizes influencing factors, discusses interactions and limitations of control mechanisms and suggests implications for practice and research along with avenues for future research.
AB - Executing management control across borders is crucial for multinational companies (MNCs). Various management control mechanisms serve to align foreign subsidiaries with corporate goals. Management control at MNCs has been subject of numerous studies in the past 25 years, thus highlighting the relevance of the topic. To provide a comprehensive overview of the research field, a systematic literature review including 79 articles from scientific journals has been conducted that outlines various control mechanisms and presents underlying theories as well as development over time. The design of management control and management accounting depends on internal factors at headquarters and the subsidiary as well as on external factors like culture or market requirements. The relationship of headquarters with subsidiaries and the integration into the host country context represent another influence on management control. This paper categorizes influencing factors, discusses interactions and limitations of control mechanisms and suggests implications for practice and research along with avenues for future research.
KW - Control system
KW - Management accounting
KW - Management control
KW - MNC
KW - Multinational company
KW - Subsidiary control
UR - https://www.mendeley.com/catalogue/57006fb1-83a4-33df-8d66-e589e99b7ec7/
U2 - 10.1007/s11846-018-0276-1
DO - 10.1007/s11846-018-0276-1
M3 - Literature review
SN - 1863-6683
VL - 13
SP - 875
EP - 918
JO - Rev. Manage. Sci.
JF - Rev. Manage. Sci.
IS - 5
ER -