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Onesti, Gianni

Il ruolo degli aspetti comportamentali e culturali del controllo di gestione : un'analisi comparativa a livello internazionale

2021 - Franco Angeli

33-56 p.

  • A management control system is traditionally defined as a system of different parts linked to the planning and control activities. Firm dynamics' growing complexity requires an extension of this definition of a management control system. The latter is required, because, in addition to such a system's main features, (e.g., its management, organization, and control), sociocultural values linked to specific countries also influence it. Nevertheless, works investigating management control systems paid little attention to cultural values. Such a limitation, in a globalized world economy, is no longer acceptable. Management control practices must, in different countries, be specifically assessed from a broader perspective, for example, considering individuals' behavior linked to the specific national culture. If every management control system depends on behavioral aspects linked to cultural roots, a single one cannot be defined as "the absolute best" or as suitable for all organizations.
  • The literature has often raised this topic, which some studies have attempted to address, but the research field remains very underresearched. This work aims to fill the gap by providing a systematic review of the existing literature on the cultural aspects through an international comparative analysis of management control systems [Publisher's text].

Is part of

Management Control : 1, 2021