The Body Of Literature On Performance Management Control Systems

941 WordsSep 11, 20154 Pages
The body of literature on performance management and management control systems has shown emphasis in working toward understanding the relationship between culture and the design of such systems. As Graeme L. Harrison, et all (1999) show in his paper, this research venue is rapidly gaining attention because globalization has given the opportunity to business to expand and establish subsidiaries and plants in others countries. This scenario has created the question on whether those companies should transport their domestic management systems, or whether they need to redesign those system according to the culture of the others nations. Based on an anthropologist’s definition, culture is composed of patterned and interrelated traditions, which are transmitted over time and space by non-biological mechanisms based on man’s uniquely developed linguistic and non-linguistic symbolizing capabilities. As explained by Hofstede (1984), culture is not genetic, but instead is a learned characteristic. Even thought, cultural traits could be learned differently from one country to another, the differences in national patterns tend to be very stable over time. One of the most mentioned names in this area of research is Geer H. Hofstede. In 1984 he surveyed employee attitudes in 50 IBM subsidiaries around the world. Based on his result he divided culture into four norm values: Power Distance (PD): the extent to which the less powerful members of institutions and organizations within a

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