Influence of Cultural Factors in Design of a Sino-German Management Accounting System

Birgitta Reuter

Journal of Applied Leadership and Management, 2014, vol. 3, 23-37

Abstract: Research questions: In which ways do cultures differ? Do differences in culture affect management practice? What are the differences between Chinese and German controlling methods? What are the links between cultural factors and controlling methods? Methods: Two case studies of German companies involved in Chinese business ventures and a Chinese auditing and consulting company using a questionnaire as a basis to conduct structured interviews with management representatives of the case history companies. Results: Cultural factors influence controlling methods. Differences are shown in variations in the extent of delegation of responsibility and participative decision making, work standard and quality monitoring.

Date: 2014
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