The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomorphism

Wim Van der Stede

European Accounting Review, 2003, vol. 12, issue 2, 263-285

Abstract: This paper examines whether variations in national culture at the business-unit level of multi-business firms that operate internationally trigger adjustments in the corporate management control and incentive systems (MCISs) to fit local business-unit circumstances. Although the results show that selected MCIS characteristics are attuned to business-unit national culture, further analysis of multi-level data reveal small business-unit effects relative to corporate effects. The presence of dominant corporate effects suggests that MCISs tend to be uniformly implemented within firms, rather than to reflect local business-unit conditions.

Date: 2003
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Citations: View citations in EconPapers (38)

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DOI: 10.1080/0963818022000009859

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