National culture and management control systems: an explanatory study on the implementations of foreign MCS in Japan / Wooseok Suh

Suh, Wooseok (2014) National culture and management control systems: an explanatory study on the implementations of foreign MCS in Japan / Wooseok Suh. Asia-Pacific Management Accounting Journal (APMAJ), 9 (1). pp. 25-41. ISSN 1675-3194

Abstract

In a borderless international economy, the relationship between national culture and Management Control Systems (MCS) is inseparable and complex. A multinational corporation faces cultural differences across countries in operating and controlling its subsidiary. And, the differences in cultures influence the implementation of organization’s strategies that is characterized as MCS. This study reports two different cases of MCS implementations in a Japanese organization by foreign-owned multinational corporations. The changes of MCS implementation and its interaction with Japanese employees have been observed with American company’s acquisition of a French-Japanese joint-venture. Through the changes, Japanese employees experienced both goal congruence and anxiety between Japanese cultural context and foreign MCS. This paper deliberates the historical events from the perspective of national culture and MCS. Findings provide suggestions for potential directions of future cultural research in MCS.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Suh, Wooseok
UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Planning. Business planning. Strategic planning
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Organization
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Executives. Executive ability. Industrialists
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 1675-3194
Volume: 9
Number: 1
Page Range: pp. 25-41
Keywords: Management control systems, national culture, Japan, France, U.S.
Date: June 2014
URI: https://ir.uitm.edu.my/id/eprint/12337
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12337

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