A ‘time–space odyssey’: management control systems in two multinational organisations

Quattrone, Paolo; Hopper, Trevor

doi:10.1016/j.aos.2003.10.006

Cited by 347 publications

(345 citation statements)

References 38 publications

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“…Introducing management information systems allows permanent information flow, which is essential for a centralized coordination of MNCs (Chang et al 2009;Hyvönen et al 2008;Schaaper et al 2011). These systems allow real-time monitoring and coordination worldwide, which either reinforce centralization tendencies (Finnegan and Ni Longaigh 2002;Hyvönen et al 2008;Quattrone and Hopper 2005) or strengthen local responsiveness (Al-Husan and James 2003;Finnegan and Ni Longaigh 2002;Quattrone and Hopper 2005). The consideration of local specifics like language or legal requirements is key to launching such systems in foreign subsidiaries successfully (Avison and Malaurent 2007;Sheu et al 2004).…”

Section: Process Controlmentioning

confidence: 99%

“…A centralized management style strives to intensely monitor operational business in order to inform decision makers at headquarters (Kranias 2000;Quattrone and Hopper 2005). Centralized MNCs place high emphasis on the transfer of the corporate culture to the subsidiaries (Al-Husan and James 2003; Williams and van Triest 2009).…”

Section: Process Controlmentioning

confidence: 99%

“…Martinez and Jarillo (1991) search connections between strategy and use of control mechanisms. Eight studies rely on quantitative research designs, Busco et al (2008), and Quattrone and Hopper (2005) gain insights from case studies. Hassel (1991) combines quantitative data with qualitative interviews.…”

Section: Article Characteristicsmentioning

confidence: 99%

See 2 more Smart Citations

Management control in multinational companies: a systematic literature review

Sageder

Feldbauer‐Durstmüller

2018

Rev Manag Sci

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Executing management control across borders is crucial for multinational companies (MNCs). Various management control mechanisms serve to align foreign subsidiaries with corporate goals. Management control at MNCs has been subject of numerous studies in the past 25 years, thus highlighting the relevance of the topic. To provide a comprehensive overview of the research field, a systematic literature review including 79 articles from scientific journals has been conducted that outlines various control mechanisms and presents underlying theories as well as development over time. The design of management control and management accounting depends on internal factors at headquarters and the subsidiary as well as on external factors like culture or market requirements. The relationship of headquarters with subsidiaries and the integration into the host country context represent another influence on management control. This paper categorizes influencing factors, discusses interactions and limitations of control mechanisms and suggests implications for practice and research along with avenues for future research.

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Section: Process Controlmentioning

confidence: 99%

Section: Process Controlmentioning

confidence: 99%

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Management control in multinational companies: a systematic literature review

Sageder

Feldbauer‐Durstmüller

2018

Rev Manag Sci

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“…Accounting research shows that management accounting is a facilitator of control in firms as it can keep the distance between the head office and the subsidiaries or branches manageable (Moilanen, 2008;Quattrone and Hopper, 2005;Kirk and Mouritsen, 1996). Management Control systems embraces a variety of activities undertaken by middle management.…”

Section: Managerial Accounting Skillsmentioning

confidence: 99%

Influence of Managerial Accounting Skills on SME’s on the Success and Growth of Small and Medium Enterprises in Kenya.

Mbogo

2011

Journal of Language, Technology &Amp; Entrepreneurship in Africa

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Several studies show that most small and medium businesses fail within their first three years. Although the role of factors such as access to funds and culture has been widely studied, the influence of owner/manager practices and capabilities have generally been ignored. To bridge this gap, this paper investigates the managerial business practices and capabilities used by SMEs such as strategic management, financial, marketing, human resource and ICT and their influence on decision making for enterprise success and growth.Data was collected from Kenya Industrial, Research and Development Institute (KIRDI) incubated SMEs in Nairobi. A census research design was used, with a self administered questionnaire given to all participants. The results show that owner/manager capabilities in financial, marketing, human resource and managerial accounting influence decision-making, and consequently SMEs success and development. The paper concludes that training level and managerial accounting capabilities of owner/manager have a strong, positive and significant influence on the decision making and consequently are critical for the success, growth and survival of SMEs.

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“…Due to its complexity and the required high effort of manual monitoring, this concept could not be transferred on organizational control design. However, the development of integrated IS such as ERP systems enables such panoptic controls (Quattrone et al 2005). Since IT is integrated in almost every employee's task, continuous monitoring like within panoptic control becomes feasible for organizational control design.…”

Section: Effects Of It On Organizational Controlmentioning

confidence: 99%

Understanding the Role of Information Technology for Organizational Control Design: Risk Control as New Control Mechanism

Wiesche¹,

Schermann²,

Krcmar³

2011

Governance and Sustainability in Information Systems. Managing the Transfer and Diffusion of IT

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Abstract. Organizational control is one of the fundamental functions of management. Although controls come along with performance constraints, organizations rely on control mechanisms to direct attention, motivate, and encourage organizational members to act according to organizational goals and objectives. Managers build their decision on control design on the degree of knowledge about the value creation process and the predictability of the outcome. In this paper, we enhance a popular theoretical framework for organizational control design by enclosing IT-enabled controls. We explore the framework empirically in a multiple case study on Governance, Risk management, and Compliance information systems (GRC IS), a popular new trend in organizational control design. Our findings provide evidence that IT-enabled controls enable a new control mechanism, risk control, for situations with perfect knowledge about the transformation process and high ability to measure output. As research implication, we recommend an extension of organizational control theory to incorporate the effects of information technology on control design. As practical implication, we provide decision support for the selection of GRC controls, depending on situational factors and the expected value proposition. In sum, this research enhances the body of knowledge on organizational control design with a risk-based perspective.

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A ‘time–space odyssey’: management control systems in two multinational organisations

Cited by 347 publications

References 38 publications

Management control in multinational companies: a systematic literature review

Management control in multinational companies: a systematic literature review

Influence of Managerial Accounting Skills on SME’s on the Success and Growth of Small and Medium Enterprises in Kenya.

Understanding the Role of Information Technology for Organizational Control Design: Risk Control as New Control Mechanism

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