Management Control Systems and Hofstede’s Cultural Dimensions: An Empirical Study of Innovators and Low Innovators

Chatterjee, Devjani

doi:10.1177/0972150914535144

Cited by 12 publications

(11 citation statements)

References 18 publications

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“…Personal in SOEs is bound by the rules, procedures and systems that have been built, thus inhibiting the competitiveness and creativity of each personal. Chatterjee’s research (2014) found results that innovators can reduce environmental uncertainty within the organization and also indicate that the innovators follow interactive control system.…”

Section: Resultsmentioning

confidence: 99%

Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia

Napitupulu

2018

Global Business Review

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Management accounting information system (MAIS) is an integral part of an organizational structure. MAIS refers to the normative, but when MAIS is implemented, it has unintended or unforeseen consequences, this is because, in the context of social organization and socially too, it is not been well understood by users. To avoid the user’s misunderstanding which gives the effect on the quality of MAIS, organizational culture can connect these problems. This study was conducted at the state-owned enterprises (SOEs) in Indonesia. Data analysis of study used structural equation model (SEM) with the approach of partial least square (PLS). The study results found that organizational culture affects the quality of MAIS. The results also found that the dimensions and indicators that are used to build the study model showed strong value, which means that the dimensions and indicators reflect the organizational culture and the quality of MAIS in SOEs in Indonesia.

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Section: Resultsmentioning

confidence: 99%

Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia

Napitupulu

2018

Global Business Review

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“…PD and UA. The scale was operationalized through items adapted from Chatterjee (2014b). One of the question measuring PD was “Superior always maintain hierarchy in your organization”.…”

Section: Methodsmentioning

confidence: 99%

“…According to Marks and Mirvis (2011), company cultures are a subset of national or even regional culture. Hofstede and Bond’s (1984) work on national culture measures (PD, individualism, masculinity, UA) continues to find acceptance among researchers and remains a mainstay for studying contextual variables involving comparative cultural studies (Alex et al , 2012; Chatterjee, 2014b). In a research conducted within the Brazilian context, Hofstede et al (2010) found that dimensions of national culture can be extrapolated to gauge regional culture in a country affecting organizational performance.…”

Section: Theoretical Background and Hypothesismentioning

confidence: 99%

Impact of culture on organizational readiness to change: context of bank M&A

Samal

Patra

Chatterjee

2019

BIJ

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Purpose The purpose of this paper is to examine the influence of culture on organizational readiness to change (ORC) within the context of merger and acquisition (M&A) in the banking sector in India. Design/methodology/approach A multisource approach is used to collect data from a public-sector bank in India for testing our hypothesis. A hierarchical approach based on higher-order modelling has been deployed for confirming the path model. The foundation of the study is based on power distance (PD) and uncertainty avoidance (UA) cultural dimensions of Hofstede (1984). Findings Employees in organizations with large PD and high UA index exhibit low readiness to change. Findings support a negative relationship of culture (large PD and high UA) with organizational readiness to change at the individual level. Research limitations/implications The study has three major implications. First, measures and importance of change readiness at the individual level during corporate events such as M&A is elucidated in the study. Second, a paradigm for assessing higher-order models grounded in theoretical and methodological rigour for testing our hypothesis is presented in the paper. Last, the role of culture in M&A processes is highlighted vis-à-vis factors related to PD and UA on ORC. Practical implications The findings of the research answer to the call for a study on factors that help in creating a synergy for successful M&A across all sectors especially in the banking sector. People representing high UA and large PD often look forward to direction and guidelines for guiding employee actions. Leaders therefore need to set clear agenda and effectively communicate the appropriateness of change to their employees for developing positive behaviour towards desirable organizational outcomes. This study touches upon this important perspective for its practical utilization. Originality/value The study adds to the limited literature on change which addresses the need for studying socio-cultural factors in the M&A process, especially in an emerging economies context.

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“…Power-distance is the extent to which individuals perceive, expect and accept that power is unequally distributed among members of society. It reflects differences in social status, privilege, facilities and perks among employees in organizations (Chatterjee, 2014). Competence, knowledge and skills in different domains of life are foundations of self-esteem.…”

Section: Literature Review and Hypothesesmentioning

confidence: 99%

Influence of Self-esteem on Ethical Behaviours and Corporate Responsibility Values: The Mediating Role of Power-distance

Suar

Gochhayat

Suar³

2016

Global Business Review

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This study analyzed whether self-esteem directly predicts ethical behaviours and corporate responsibility values and whether power-distance mediates such relationships. A total of 410 students from two business schools in eastern India participated. A questionnaire was administered to collect information on socio-demographics and on self-esteem, power-distance, ethical behaviours and corporate responsibility values. Results revealed that self-esteem was positively associated with ethical behaviours and corporate responsibility values. Power-distance was a partial mediator in the relationships of self-esteem with ethical behaviours and corporate responsibility values suggesting that promoting self-esteem can partially reduce power-distance and can foster ethicality. These quantitative findings were substantiated with qualitative narratives from middle-level corporate executives.

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Management Control Systems and Hofstede’s Cultural Dimensions: An Empirical Study of Innovators and Low Innovators

Cited by 12 publications

References 18 publications

Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia

Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia

Impact of culture on organizational readiness to change: context of bank M&A

Influence of Self-esteem on Ethical Behaviours and Corporate Responsibility Values: The Mediating Role of Power-distance

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