An empirical investigation of the principal top management styles in the emphasis of multiple forms of controls

Kihn, Lili Anne

doi:10.1504/ijaape.2010.030481

Cited by 8 publications

(17 citation statements)

References 27 publications

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“…The literature has further suggested that behavioral control implies a desired direction (Kihn 2007(Kihn , 2008(Kihn , 2010. While more research is indeed needed to follow up on these conceptualizations, the findings here signal some support for the notion that there is a hierarchical order of these concepts.…”

Section: Discussionsupporting

confidence: 60%

“…Management control is thus logically a principal goal to achieve the overall performance goals. Management control further assumes that organizing activities into precise goals may enhance independence and the likelihood of reaching the overarching strategic goals (Kihn 2010), such as growth.…”

Section: Behavioral Theories In Accounting and Management Controlmentioning

confidence: 99%

“…Studies have also indicated that changes in the environment can make earlier strategies ineffective (Huang et al 2015), which is why better controls may generate more expected results. Furthermore, both personnel and action controls per se stress desirable actions (Kihn 2007(Kihn , 2008(Kihn , 2010.…”

Section: Management Control and Current Growthmentioning

confidence: 99%

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Personnel- and action control in gazelle companies in Sweden

Pesämaa

2017

J Manag Control

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Behavioral accounting theory questions the role of accounting and how accounting constructs can support other organizational activities. This paper examines whether personnel and action controls and the perception of current growth mediate meaningful support of innovative ideas (i.e., innovativeness) on future growth. While some literature has supported innovativeness as a spontaneous process, this paper examines whether innovative ideas are supported by formal behavioral controls on current and future growth. The paper further develops and finds support for the notion that future growth builds on the relative confidence of current growth. This paper uses exploratory factor analysis for construct validation and further tests mediation using structural equation modeling and the bootstrapping technique of indirect effects. The model testing is based on a survey conducted in Sweden with key informants from high-growth (i.e., gazelle) companies. A total of 150 usable responses were returned. The results may stimulate further research as they show that the predefined hypothesis has different direct and indirect roles in the building of future growth.

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Section: Discussionsupporting

confidence: 60%

Section: Behavioral Theories In Accounting and Management Controlmentioning

confidence: 99%

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Personnel- and action control in gazelle companies in Sweden

Pesämaa

2017

J Manag Control

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“…MNCs combine several mechanisms to control the activities of their units and complement output and process control mechanisms with social controls to meet coordination requirements (Brenner and Ambos 2013;Gencturk and Aulakh 1995;Martinez and Jarillo 1991). A high emphasis on various control mechanisms is associated with superior performance (Kihn 2010;Lin 2014), particularly, when pooling process controls with output controls (Kihn 2007(Kihn , 2010. Complementing output controls with process controls helps to reduce negative effects of geographical or cultural distance (Chang et al 2009;Gencturk and Aulakh 1995;Moilanen 2008).…”

Section: Extent Of Controlmentioning

confidence: 99%

“…A high degree of internationalization is related to tight control (Dong et al 2008;Kihn 2010) with a strong emphasis on financial and non-financial output controls (Gencturk and Aulakh 1995;Kihn 2008Kihn , 2010. Highly internationalized firms rely on setting goals and evaluating performance (Fee et al 2011;Kihn 2008;Mongiello and Harris 2006).…”

Section: Mnc Characteristicsmentioning

confidence: 99%

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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Stellenprofile von Controllern – es kommt auf das Unternehmen an

Sageder

Wiedemann

2019

Controlling – Aktuelle Entwicklungen Und Herausforderungen

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An empirical investigation of the principal top management styles in the emphasis of multiple forms of controls

Cited by 8 publications

References 27 publications

Personnel- and action control in gazelle companies in Sweden

Personnel- and action control in gazelle companies in Sweden

Management control in multinational companies: a systematic literature review

Stellenprofile von Controllern – es kommt auf das Unternehmen an

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