Efferin , Sujoko (2004) TOWARDS A THEORETICAL FRAMEWORK OF MANAGEMENT CONTROL SYSTEM IN CHINESE OVERSEAS COMPANIES. In: Proceeding Call for Paper Seminar : Building Competitive Advantage Through Effective Cross Cultural Management., 17-18 Maret 2004, Fakultas Ekonomi Universitas Surabaya.
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Abstract
This paper examines the current achievement of the studies of the socio-cultural aspects of Management Control System (MCS) in the context of Chinese overseas companies and proposes some agendas for future theoretical development of MCS in such a context. MCS may consists of three different control forms: result, action and personnel/cultural controls (Merchant 1998). The first two forms are bureaucratic in nature whereas the others are informal. The variability of MCS is subject to its cultural legitimation and technical prerequisites. It is said that personnel/cultural control are possibly the dominant form in Chinese overseas companies given their socio-cultural environment. However, the studies of MCS in Chinese overseas companies are informed almost exclusively by Hofstede's positivist methodology of five psychological cultural dimensions (Power Distance, Individualism, Uncertainty Avoidance, Masculinity,and Confucian Dynamism). The findings tend to be superficial and inconclusive. It is proposed that there are three socio-cultural factors shaping the practices of MCS in Chinese overseas companies; Confucian values, the values of non- Chinese organizational members and ethnicity. The practices cannot be separated from the interaction between the ethnic group and local people. Consequently, local values and ethnicity may also characterize MCS practices.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | Management Control System, Socio-Cultural |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Business and Economic > Department of Management |
| Depositing User: | Eko Setiawan 194014 |
| Date Deposited: | 29 Mar 2012 06:15 |
| Last Modified: | 24 Jan 2017 08:33 |
| URI: | http://repository.ubaya.ac.id/id/eprint/266 |
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