Description
This study investigates the eects of national culture on ®rms' design of and employees' preference for management
controls. Data for testing two hypotheses are collected from 159 Taiwanese managers working in six each of Japanese-,
Taiwanese-, and U.S.-owned, size-matched, computers/electronics ®rms in Taiwan. Overall, the results are consistent
with national culture aecting these ®rms' design of and employees' preference for seven management controls, though
there also are anomalies. These ®ndings are combined with prior research for identifying desirable improvements in
research design and method, variable measurement and selection, and, most important, the theoretical foundation for
culture-based research on management controls
doc_470097592.pdf
This study investigates the eects of national culture on ®rms' design of and employees' preference for management
controls. Data for testing two hypotheses are collected from 159 Taiwanese managers working in six each of Japanese-,
Taiwanese-, and U.S.-owned, size-matched, computers/electronics ®rms in Taiwan. Overall, the results are consistent
with national culture aecting these ®rms' design of and employees' preference for seven management controls, though
there also are anomalies. These ®ndings are combined with prior research for identifying desirable improvements in
research design and method, variable measurement and selection, and, most important, the theoretical foundation for
culture-based research on management controls
doc_470097592.pdf