Management control in multinational companies: a systematic literature review

Martina Sageder () and Birgit Feldbauer-Durstmüller ()
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Martina Sageder: Salzburg University of Applied Sciences
Birgit Feldbauer-Durstmüller: Johannes Kepler University

Review of Managerial Science, 2019, vol. 13, issue 5, No 1, 875-918

Abstract: Abstract 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.

Keywords: Management control; Management accounting; Multinational company; MNC; Subsidiary control; Control system (search for similar items in EconPapers)
JEL-codes: F23 M41 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (12)

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DOI: 10.1007/s11846-018-0276-1

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