Management control in Central and Eastern European subsidiaries:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York
Palgrave Macmillan
2009
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturverz. S. 276 - 301 |
| Beschreibung: | XIV, 306 S. graph. Darst. |
| ISBN: | 9780230201408 0230201407 |
Internformat
MARC
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| 245 | 1 | 0 | |a Management control in Central and Eastern European subsidiaries |c Barbara Brenner |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a New York |b Palgrave Macmillan |c 2009 | |
| 300 | |a XIV, 306 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Literaturverz. S. 276 - 301 | ||
| 650 | 4 | |a International business enterprises - Europe, Central - Management | |
| 650 | 4 | |a International business enterprises - Europe, Eastern - Management | |
| 650 | 4 | |a International business enterprises - Management | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a International business enterprises |x Management | |
| 650 | 4 | |a International business enterprises |z Europe, Central |x Management | |
| 650 | 4 | |a International business enterprises |z Europe, Eastern |x Management | |
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Datensatz im Suchindex
| _version_ | 1804138053349933057 |
|---|---|
| adam_text | Contents
List of
Figures
ix
List of Tables
xi
List of Abbreviations
xiii
1
Introduction: Problem, Relevance and Research Question
1
2
The Concept of Management Control
6
2.1
Defining management control
6
2.2
The fundamentals of management control
10
2.2.1
Classification of control mechanisms
14
2.2.1.1
Formal vs. informal control
15
2.2.1.2
Output control vs. behavior control
16
2.2.1.3
Market, bureaucracy and clan controls
17
2.2.1.4
Bureaucratic control vs. cultural control
18
2.2.1.5
Result control vs. personnel/cultural
control
19
2.2.1.6
Personal and impersonal vs. planned
and unplanned
20
2.2.1.7
A synthesis of control mechanisms
21
2.2.1.8
Control mechanisms used by this study
24
2.3
Management control in multinational corporations
29
2.3.1
Strategy determines organizational design
and type of control
30
2.4
Synthesis: strategy, control mechanisms and
control extent
33
3
Literature Review of Current Studies on Management
Control in MNCs
39
3.1
Factors influencing management control
41
3.1.1
Environmental context
42
3.1.1.1
Uncertainty
46
3.1.1.2
Heterogeneity/complexity/institutional
framework
46
3.1.1.3
Economic and technological imperatives
48
3.1.2
Organizational context
49
vi
Contents
3.1.2.1
Age
49
3.1.2.2
Subsidiary size
49
3.1.2.3
Ownership and resource provision
50
3.1.3
Culture
52
3.1.3.1
Country of origin effect
66
3.1.4
Moderators
69
3.1.4.1
Expatriates
70
3.1.4.2
The role of trust
72
3.1.4.3
International experience of
organizational units
74
3.1.4.4
Organization culture
74
3.1.4.5
Personality traits
75
3.1.5
Interaction of strategy, power and
interdependence
76
3.1.5.1
MNC strategy
76
3.1.5.2
Interdependence
77
3.1.5.3
Power
78
3.2
Discussion
78
3.3
A comprehensive model of management
control fit
81
4
Cultural Research on Central and Eastern Europe
85
4.1
The aftermath of communism
91
5
Method
92
5.1
Semi-structured interview
94
5.1.1
Potential sources of bias and ways of
dealing with it
97
5.2
Qualitative content analysis
101
5.2.1
Validity and reliability
104
5.2.1.1
Validity and reliability check in the
present study
105
5.3
Rationale for chosen methodology
105
6
Sample
108
7
Empirical Results: Western Management Control in
CEE
115
7.1
Strategic choice: market entry strategy
115
7.1.1
Motives for market entry
115
7.1.1.1
Growth potential
116
7.1.1.2
Early birds and first movers
116
7.1.2
Market entry mode
117
7.2
7.3
Contents
vii
Management
control
types in MNC headquarters
119
7.2.1
Explicit MNC control
120
7.2.1.1
Extent of centralization
120
7.2.1.2
Extent of standardization
124
7.2.1.3
Extent of
f
normalization
129
7.2.1.4
Extent of output
&
performance control
130
7.2.1.5
Extent of expatriate control
135
7.2.1.6
Reasons for using Host-Country
Nationals (HCN)
145
7.2.2
Implicit MNC control
149
7.2.2.1
Control by lateral relations
150
7.2.2.2
Control by informal communication
and personal intra-group networks
154
7.2.2.3
Control by international management
training
157
7.2.2.4
Control by organizational culture
163
7.2.3
Communication HQ-subsidiary
167
7.2.3.1
Intensity of communication
167
7.2.3.2
Group language
168
7.2.3.3
Communication functions
168
7.2.4
Conclusion: extent and types of control classified
168
7.2.4.1
Frequency of control types
168
7.2.4.2
Combinations of control types
169
7.2.4.3
Control extent: operational versus
strategic control
173
Contingencies: the political and economic framework
in
CEE
174
7.3.1
Political risk
176
7.3.1.1
Political instability
176
7.3.1.2
Bureaucracy
177
7.3.1.3
Corruption
178
7.3.1.4
Legal constraints
179
7.3.1.5
Summary political risk
179
7.3.2
Economic and firm level risk
179
7.3.2.1
Risk of concealment of relevant
information
179
7.3.2.2
Development stage (maturity) and
poor data quality
182
7.3.2.3
Lack of understanding for Western
management concepts and control
184
7.3.2.4
Qualified personnel
185
viii
Contents
7.3.2.5
Summary of economic and firm
level risk
185
7.4
Culture
188
7.4.1
Some CEE-wide parallels in cultural perceptions
based on communism
189
7.4.2
Moderators
209
7.4.2.1
Moderators on the organizational level
209
7.4.2.2
Moderators on the individual level
228
7.4.3
Propositions and managerial implications
232
8
Major Findings
236
8.1
Conclusion: cultural differences, contingencies,
moderators and management control in MNCs
236
8.2
Directions for future research
239
8.3
Discussion
240
8.4
Managerial implications
242
8.4.1
Determinants of effective management control
and business success in
CEE
242
8.4.2
Managerial implications of perceived cultural
differences
246
8.4.3
Strategic success factors for implementing
management control
246
8.4.3.1
Implementation challenges
246
8.4.3.2
Implementation mediators
253
9
Summary
262
9.1
Key findings on a glimpse
262
9.2
Summary
265
9.3
Culture, contingencies and MNC management
control in
CEE
267
9.4
Culture
268
9.5
Contingencies
268
9.6
Moderators
269
9.7
Conclusion
269
9.8
The management challenge
270
Appendix
271
Bibliography
276
Index
303
|
| adam_txt |
Contents
List of
Figures
ix
List of Tables
xi
List of Abbreviations
xiii
1
Introduction: Problem, Relevance and Research Question
1
2
The Concept of Management Control
6
2.1
Defining 'management control'
6
2.2
The fundamentals of management control
10
2.2.1
Classification of control mechanisms
14
2.2.1.1
Formal vs. informal control
15
2.2.1.2
Output control vs. behavior control
16
2.2.1.3
Market, bureaucracy and clan controls
17
2.2.1.4
Bureaucratic control vs. cultural control
18
2.2.1.5
Result control vs. personnel/cultural
control
19
2.2.1.6
Personal and impersonal vs. planned
and unplanned
20
2.2.1.7
A synthesis of control mechanisms
21
2.2.1.8
Control mechanisms used by this study
24
2.3
Management control in multinational corporations
29
2.3.1
Strategy determines organizational design
and type of control
30
2.4
Synthesis: strategy, control mechanisms and
control extent
33
3
Literature Review of Current Studies on Management
Control in MNCs
39
3.1
Factors influencing management control
41
3.1.1
Environmental context
42
3.1.1.1
Uncertainty
46
3.1.1.2
Heterogeneity/complexity/institutional
framework
46
3.1.1.3
Economic and technological imperatives
48
3.1.2
Organizational context
49
vi
Contents
3.1.2.1
Age
49
3.1.2.2
Subsidiary size
49
3.1.2.3
Ownership and resource provision
50
3.1.3
Culture
52
3.1.3.1
Country of origin effect
66
3.1.4
Moderators
69
3.1.4.1
Expatriates
70
3.1.4.2
The role of trust
72
3.1.4.3
International experience of
organizational units
74
3.1.4.4
Organization culture
74
3.1.4.5
Personality traits
75
3.1.5
Interaction of strategy, power and
interdependence
76
3.1.5.1
MNC strategy
76
3.1.5.2
Interdependence
77
3.1.5.3
Power
78
3.2
Discussion
78
3.3
A comprehensive model of management
control fit
81
4
Cultural Research on Central and Eastern Europe
85
4.1
The aftermath of communism
91
5
Method
92
5.1
Semi-structured interview
94
5.1.1
Potential sources of bias and ways of
dealing with it
97
5.2
Qualitative content analysis
101
5.2.1
Validity and reliability
104
5.2.1.1
Validity and reliability check in the
present study
105
5.3
Rationale for chosen methodology
105
6
Sample
108
7
Empirical Results: Western Management Control in
CEE
115
7.1
Strategic choice: market entry strategy
115
7.1.1
Motives for market entry
115
7.1.1.1
Growth potential
116
7.1.1.2
Early birds and first movers
116
7.1.2
Market entry mode
117
7.2
7.3
Contents
vii
Management
control
types in MNC headquarters
119
7.2.1
Explicit MNC control
120
7.2.1.1
Extent of centralization
120
7.2.1.2
Extent of standardization
124
7.2.1.3
Extent of
f
normalization
129
7.2.1.4
Extent of output
&
performance control
130
7.2.1.5
Extent of expatriate control
135
7.2.1.6
Reasons for using Host-Country
Nationals (HCN)
145
7.2.2
Implicit MNC control
149
7.2.2.1
Control by lateral relations
150
7.2.2.2
Control by informal communication
and personal intra-group networks
154
7.2.2.3
Control by international management
training
157
7.2.2.4
Control by organizational culture
163
7.2.3
Communication HQ-subsidiary
167
7.2.3.1
Intensity of communication
167
7.2.3.2
Group language
168
7.2.3.3
Communication functions
168
7.2.4
Conclusion: extent and types of control classified
168
7.2.4.1
Frequency of control types
168
7.2.4.2
Combinations of control types
169
7.2.4.3
Control extent: operational versus
strategic control
173
Contingencies: the political and economic framework
in
CEE
174
7.3.1
Political risk
176
7.3.1.1
Political instability
176
7.3.1.2
Bureaucracy
177
7.3.1.3
Corruption
178
7.3.1.4
Legal constraints
179
7.3.1.5
Summary political risk
179
7.3.2
Economic and firm level risk
179
7.3.2.1
Risk of concealment of relevant
information
179
7.3.2.2
Development stage (maturity) and
poor data quality
182
7.3.2.3
Lack of understanding for Western
management concepts and control
184
7.3.2.4
Qualified personnel
185
viii
Contents
7.3.2.5
Summary of economic and firm
level risk
185
7.4
Culture
188
7.4.1
Some CEE-wide parallels in cultural perceptions
based on communism
189
7.4.2
Moderators
209
7.4.2.1
Moderators on the organizational level
209
7.4.2.2
Moderators on the individual level
228
7.4.3
Propositions and managerial implications
232
8
Major Findings
236
8.1
Conclusion: cultural differences, contingencies,
moderators and management control in MNCs
236
8.2
Directions for future research
239
8.3
Discussion
240
8.4
Managerial implications
242
8.4.1
Determinants of effective management control
and business success in
CEE
242
8.4.2
Managerial implications of perceived cultural
differences
246
8.4.3
Strategic success factors for implementing
management control
246
8.4.3.1
Implementation challenges
246
8.4.3.2
Implementation mediators
253
9
Summary
262
9.1
Key findings on a glimpse
262
9.2
Summary
265
9.3
Culture, contingencies and MNC management
control in
CEE
267
9.4
Culture
268
9.5
Contingencies
268
9.6
Moderators
269
9.7
Conclusion
269
9.8
The management challenge
270
Appendix
271
Bibliography
276
Index
303 |
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| author | Brenner, Barbara 1976- |
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| discipline_str_mv | Wirtschaftswissenschaften |
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| geographic | Ostmitteleuropa (DE-588)4075753-5 gnd Osteuropa (DE-588)4075739-0 gnd |
| geographic_facet | Ostmitteleuropa Osteuropa |
| id | DE-604.BV035094592 |
| illustrated | Illustrated |
| index_date | 2024-07-02T22:11:46Z |
| indexdate | 2024-07-09T21:22:04Z |
| institution | BVB |
| isbn | 9780230201408 0230201407 |
| language | English |
| lccn | 2008030131 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016762657 |
| oclc_num | 299954661 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR DE-12 DE-188 |
| owner_facet | DE-355 DE-BY-UBR DE-12 DE-188 |
| physical | XIV, 306 S. graph. Darst. |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | Palgrave Macmillan |
| record_format | marc |
| spelling | Brenner, Barbara 1976- Verfasser (DE-588)136858821 aut Management control in Central and Eastern European subsidiaries Barbara Brenner 1. publ. New York Palgrave Macmillan 2009 XIV, 306 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Literaturverz. S. 276 - 301 International business enterprises - Europe, Central - Management International business enterprises - Europe, Eastern - Management International business enterprises - Management Multinationales Unternehmen International business enterprises Management International business enterprises Europe, Central Management International business enterprises Europe, Eastern Management Niederlassung (DE-588)4120801-8 gnd rswk-swf Ausländische Tochtergesellschaft (DE-588)4195021-5 gnd rswk-swf Management Auditing (DE-588)4267800-6 gnd rswk-swf Kontrolle (DE-588)4032312-2 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Ostmitteleuropa (DE-588)4075753-5 gnd rswk-swf Osteuropa (DE-588)4075739-0 gnd rswk-swf Ostmitteleuropa (DE-588)4075753-5 g Multinationales Unternehmen (DE-588)4075092-9 s Niederlassung (DE-588)4120801-8 s Kontrolle (DE-588)4032312-2 s DE-604 Osteuropa (DE-588)4075739-0 g Ausländische Tochtergesellschaft (DE-588)4195021-5 s Management Auditing (DE-588)4267800-6 s DE-188 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016762657&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Brenner, Barbara 1976- Management control in Central and Eastern European subsidiaries International business enterprises - Europe, Central - Management International business enterprises - Europe, Eastern - Management International business enterprises - Management Multinationales Unternehmen International business enterprises Management International business enterprises Europe, Central Management International business enterprises Europe, Eastern Management Niederlassung (DE-588)4120801-8 gnd Ausländische Tochtergesellschaft (DE-588)4195021-5 gnd Management Auditing (DE-588)4267800-6 gnd Kontrolle (DE-588)4032312-2 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| subject_GND | (DE-588)4120801-8 (DE-588)4195021-5 (DE-588)4267800-6 (DE-588)4032312-2 (DE-588)4075092-9 (DE-588)4075753-5 (DE-588)4075739-0 |
| title | Management control in Central and Eastern European subsidiaries |
| title_auth | Management control in Central and Eastern European subsidiaries |
| title_exact_search | Management control in Central and Eastern European subsidiaries |
| title_exact_search_txtP | Management control in Central and Eastern European subsidiaries |
| title_full | Management control in Central and Eastern European subsidiaries Barbara Brenner |
| title_fullStr | Management control in Central and Eastern European subsidiaries Barbara Brenner |
| title_full_unstemmed | Management control in Central and Eastern European subsidiaries Barbara Brenner |
| title_short | Management control in Central and Eastern European subsidiaries |
| title_sort | management control in central and eastern european subsidiaries |
| topic | International business enterprises - Europe, Central - Management International business enterprises - Europe, Eastern - Management International business enterprises - Management Multinationales Unternehmen International business enterprises Management International business enterprises Europe, Central Management International business enterprises Europe, Eastern Management Niederlassung (DE-588)4120801-8 gnd Ausländische Tochtergesellschaft (DE-588)4195021-5 gnd Management Auditing (DE-588)4267800-6 gnd Kontrolle (DE-588)4032312-2 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| topic_facet | International business enterprises - Europe, Central - Management International business enterprises - Europe, Eastern - Management International business enterprises - Management Multinationales Unternehmen International business enterprises Management International business enterprises Europe, Central Management International business enterprises Europe, Eastern Management Niederlassung Ausländische Tochtergesellschaft Management Auditing Kontrolle Ostmitteleuropa Osteuropa |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016762657&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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