The determinants of multiple forms of controls in foreign subsidiary manager evaluations

Kihn, Lili Anne

doi:10.1504/ijaape.2008.020848

Cited by 7 publications

(15 citation statements)

References 24 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%

“…Both personnel and action controls, however, refer to behavioral controls (Merchant and Stede 2007). Action control is a typical behavioral control, which is active during an operation (i.e., not only afterwards) and seeks to ensure desirable behavior (Kihn 2008). Personnel and action controls are here predefined by innovativeness as organizational goals, as these can hold the managers to account for their actions (Matsuo 2009).…”

Section: Innovativeness In Personnel and Action Controlsmentioning

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%

“…Formal personnel and behavioral action controls build positions towards specific tasks related to the desired current and future growth (Bourne 2014;Bowen et al 2010;Chen 2008;Kihn 2008).…”

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: Innovativeness In Personnel and Action Controlsmentioning

confidence: 99%

Section: Management Control and Current Growthmentioning

confidence: 99%

“…Formal personnel and behavioral action controls build positions towards specific tasks related to the desired current and future growth (Bourne 2014;Bowen et al 2010;Chen 2008;Kihn 2008).…”

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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“…(Busco et al 2008;Dossi and Patelli 2008;Mahlendorf et al 2012). Financial figures are widely used to measure performance (e.g., Abdallah and Alnamri 2015;Coates et al 1995;Kihn 2008) due to their high acceptance and comparability across countries (Dossi and Patelli 2010;Kraus and Lind 2010;Moilanen 2008). These controls are scarcely adapted to country-specific conditions that subsidiaries are subjected to (Borkowski 1999;Kihn 2008 (Chung et al 2006;Dossi and Patelli 2010).…”

Section: Article 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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Determinants of information system quality and data quality in management accounting

2020

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Data quality is critical to adequately perform management accounting (MA) tasks, and information systems (IS) provide the data for the MA domain. However, IS can vary vastly across firms, which may influence the basis for rational decision making (i.e., data quality). This study therefore aims to investigate the impact of IS quality on data quality in MA and to analyze the determinants that can influence IS quality in MA. We conduct a cross-sectional survey among 143 medium-sized and large firms. Based on a structural equation model, we predict and find that IS quality significantly affects management accounting data quality (MADQ). Company's IT investments, internal and external IT knowledge, innovative technologies, and data source variety are significantly associated with IS quality in MA and in turn indirectly affect MADQ. This study highlights the importance of IS quality for management accountants' practice and simultaneously provides new insights regarding the efficacy of selected determinants of IS quality.

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The determinants of multiple forms of controls in foreign subsidiary manager evaluations

Cited by 7 publications

References 24 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

Determinants of information system quality and data quality in management accounting

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