The purpose of the research presented in this paper is to explore the impact of national culture on the design, implementation and use of performance measurement systems (PMS). Managing performance of organizations using management control system or performance management systems is essential for managers. As organizations are increasingly having to expand globally, they are forced to operate their original PMSs, but in different cultures. While, the impact of culture on PMS implementation have been revisited in the performance management literature from organizational perspectives, the impact of national culture on PMS was not clearly explored. Therefore the aim of the authors is to explore the impact of national culture on the lifecycle of PMS. Qualitative inductive research approach, and semi structured interviews of indigenous SMEs' were employed, and the findings suggest that national culture impact PMSs life-cycle and propositions are provided explaining the expected behaviour of different national cultures.

With globalisation, the use of performance measurement systems (PMS) for managing international operations is increasing. The purpose of this research is to explore how differences in national culture impact on the design and use of PMS.Despite considerable literature investigating the impact of national culture on management practices in general, studies focusing on understanding the impact of national culture on PMS are scarce. This study adopts an analytical framework based on social and technical controls, PMS lifecycle and Hofstede's six dimensions of national culture to explore the complex impact of national culture on PMS using 10 case studies from five culturally diverse regions. Findings clarify previously inconclusive research results by explaining how variousdimensions of national culture influence the technical and social dimensions of PMS.They also highlight, for the first time, the significance of the masculinity dimension of national culture. The paper concludes with recommendations for future research.

No abstract