Management control systems and cross-cultural research: empirical evidence on performance measurement, performance evaluation and rewards in a cross-cultural comparison
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Lohmar [u.a.]
Eul
2015
|
| Ausgabe: | 1. Aufl. |
| Schriftenreihe: | Reihe: Controlling
23 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXIV, 280 S. graph. Darst. 21 cm |
| ISBN: | 9783844103809 |
Internformat
MARC
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| 245 | 1 | 0 | |a Management control systems and cross-cultural research |b empirical evidence on performance measurement, performance evaluation and rewards in a cross-cultural comparison |c Michael Hanzlick. With a foreword by Rolf Brühl |
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Datensatz im Suchindex
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CONTENTS XIII
CONTENTS
CONTENTS XIII
LIST OF FIGURES XVII
LIST OF TABLES XIX
LIST OF ABBREVIATIONS XXIII
1 INTRODUCTION I
1.1 MOTIVATION I
1.2 RESEARCH BACKGROUND AND GUIDING RESEARCH QUESTION 6
1.3 OUTLINE OF THE THESIS 13
2 FUNDAMENTAL TERMS AND THEORETICAL FRAMEWORK 21
2.1 CULTURE 21
2.1.1 COMPLEXITY OF THE CULTURAL PHENOMENON 21
2 1 2 MAJOR CULTURAL FRAMEWORKS 22
2.1.3 HOFSTEDE FRAMEWORK 24
2.1.4 GLOBE FRAMEWORK 25
2.1.4 1 OVERVIEW OF THE GLOBE STUDY 25
2.1.4.2 GLOBE DIMENSIONS 26
2.1 4.3 CRITICAL APPRAISAL OF THE GLOBE STUDY 28
2.2 MANAGEMENT CONTROL SYSTEMS' FRAMEWORK 32
2.3 PERFORMANCE MEASUREMENT, PERFORMANCE EVALUATION AND REWARDS 34
2.3.1 PERFORMANCE MEASUREMENT 34
2.3.1.1 NATURE AND PURPOSE OF PERFORMANCE MEASURES 34
2.3 1 2 CATEGORIES OF PERFORMANCE MEASURES 36
2.3.1.3 PERFORMANCE MEASUREMENT AS AN ENTITY THE BALANCED SCORECARD 39
2.3.1.4 BENEFITS OF A HOLISTIC USE OF PERFORMANCE MEASURES 41
HTTP://D-NB.INFO/1067090479
XIV CONTENTS
2.3 2 PERFORMANCE EVALUATION 43
2 3.2.1 NATURE AND PURPOSE OF PERFORMANCE EVALUATION 43
2.3.2.2 FEATURES AND PROCESS OF PERFORMANCE EVALUATION 45
2.3.3 REWARDS 49
2.3.3.1 NATURE AND PURPOSE OF REWARDS 49
2.3.3.2 CATEGORIES OF REWARDS 51
2.4 THEORIES 53
2.4 1 CONTINGENCY-BASED APPROACH 53
2.4.2 NEW INSTITUTIONALISM 55
2.4.3 STAKEHOLDER THEORY 60
2.4.4 AGENCY THEORY 62
2.4.5 SYNTHESIS OF THEORETICAL APPROACHES 63
3 RESEARCH OVERVIEW AND HYPOTHESES 67
3.1 METHODOLOGY OF LITERATURE REVIEW 67
3.2 RESEARCH OVERVIEW 69
3.3 RESEARCH HYPOTHESES 72
3.3.1 HYPOTHESES DEVELOPMENT 72
3.3.2 HYPOTHESES RELATED TO POWER DISTANCE 74
3.3.3 HYPOTHESES RELATED TO FUTURE ORIENTATION 75
3.3.4 HYPOTHESES RELATED TO ASSERTIVENESS 77
3.3.5 HYPOTHESES RELATED TO INDIVIDUALISM/COLLECTIVISM 78
3.3.6 HYPOTHESES RELATED TO UNCERTAINTY AVOIDANCE 82
4 RESEARCH METHODOLOGY 87
4.1 SAMPLE 87
4.2 QUESTIONNAIRE DESIGN 90
4.2.1 MANAGEMENT CONTROL SYSTEMS' QUESTIONNAIRE 90
4.2.2 GLOBE QUESTIONNAIRE 92
CONTENTS XV
4.3 DATA COLLECTION 94
4.3.1 METHODS OF DATA COLLECTION 94
4.3.2 ACQUISITION PROCESS 95
4.3.3 INTERVIEW PROCESS 96
4.4 VARIABLES AND MEASURES 101
4.4.1 MANAGEMENT CONTROL VARIABLES 101
4.4.2 CULTURAL DIMENSIONS 103
4.4.3 CONTROL VARIABLES 104
4.5 TESTS OF AND REMEDIES FOR MEASUREMENT ERROR 107
4.5.1 MISSING DATA 107
4.5.2 OUTLIER ANALYSIS 109
453 TEST
OF NORMALITY,
HOMOGENEITY,
SKEW
AND
KURTOSIS 110
4.5.4 COMMON-METHOD BIAS 110
4.5.5 CONSTRUCT ANALYSIS 111
4.5.5.1 GENERAL REMARKS ON CONSTRUCT VALIDITY 111
4.5.5.2 PERFORMANCE EVALUATION AND REWARD CONSTRUCTS 112
4.5.5 3 GLOBE CONSTRUCTS 115
S RESULTS 121
5.1 DESCRIPTIVE STATISTICS 121
5.1.1 REPORT ON INTERVIEWS 121
5.1.2 RESPONDENT DEMOGRAPHICS 122
5.1.3 INDUSTRY COMPOSITION 124
5.1 4 FIRMS' CHARACTERISTICS 126
5.1.5 GLOBESCORES 128
$*2 MULTIVARIATE ANALYSIS 134
$*3 ROBUSTNESS TESTS 139
5.4 SUMMARY OF HYPOTHESES 147
XVI CONTENTS
6 DISCUSSION AND CONCLUSION 151
6.1 DISCUSSION OF RESULTS 151
6.2 CONTRIBUTIONS TO THEORY AND FORMER RESEARCH 160
6.3 MANAGERIAL AND PRACTICAL IMPLICATIONS 164
6.4 LIMITATIONS 166
6.5 AVENUES FOR FUTURE RESEARCH 170
6.6 CONCLUSION 173
APPENDIX 175
REFERENCES 235 |
| any_adam_object | 1 |
| author | Hanzlick, Michael |
| author_facet | Hanzlick, Michael |
| author_role | aut |
| author_sort | Hanzlick, Michael |
| author_variant | m h mh |
| building | Verbundindex |
| bvnumber | BV042386527 |
| classification_rvk | QP 360 |
| classification_tum | WIR 715d |
| ctrlnum | (OCoLC)907241529 (DE-599)DNB1067090479 |
| dewey-full | 658.4013 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.4013 |
| dewey-search | 658.4013 |
| dewey-sort | 3658.4013 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Arbeitswissenschaften Wirtschaftswissenschaften |
| edition | 1. Aufl. |
| format | Thesis Book |
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| id | DE-604.BV042386527 |
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| indexdate | 2024-12-10T09:02:12Z |
| institution | BVB |
| isbn | 9783844103809 |
| language | English |
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| series | Reihe: Controlling |
| series2 | Reihe: Controlling |
| spelling | Hanzlick, Michael Verfasser aut Management control systems and cross-cultural research empirical evidence on performance measurement, performance evaluation and rewards in a cross-cultural comparison Michael Hanzlick. With a foreword by Rolf Brühl 1. Aufl. Lohmar [u.a.] Eul 2015 XXIV, 280 S. graph. Darst. 21 cm txt rdacontent n rdamedia nc rdacarrier Reihe: Controlling 23 Zugl.: Berlin, ESCP Europe Wirtschaftshochschule, Diss., 2014 Unternehmenskultur (DE-588)4131484-0 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Leistungsmessung (DE-588)4167290-2 gnd rswk-swf Anreizsystem (DE-588)4112532-0 gnd rswk-swf Performance Management (DE-588)7730862-1 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Performance Management (DE-588)7730862-1 s Leistungsmessung (DE-588)4167290-2 s Anreizsystem (DE-588)4112532-0 s Unternehmenskultur (DE-588)4131484-0 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 Reihe: Controlling 23 (DE-604)BV035420605 23 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027822492&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Hanzlick, Michael Management control systems and cross-cultural research empirical evidence on performance measurement, performance evaluation and rewards in a cross-cultural comparison Reihe: Controlling Unternehmenskultur (DE-588)4131484-0 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Leistungsmessung (DE-588)4167290-2 gnd Anreizsystem (DE-588)4112532-0 gnd Performance Management (DE-588)7730862-1 gnd |
| subject_GND | (DE-588)4131484-0 (DE-588)4120509-1 (DE-588)4167290-2 (DE-588)4112532-0 (DE-588)7730862-1 (DE-588)4113937-9 |
| title | Management control systems and cross-cultural research empirical evidence on performance measurement, performance evaluation and rewards in a cross-cultural comparison |
| title_auth | Management control systems and cross-cultural research empirical evidence on performance measurement, performance evaluation and rewards in a cross-cultural comparison |
| title_exact_search | Management control systems and cross-cultural research empirical evidence on performance measurement, performance evaluation and rewards in a cross-cultural comparison |
| title_full | Management control systems and cross-cultural research empirical evidence on performance measurement, performance evaluation and rewards in a cross-cultural comparison Michael Hanzlick. With a foreword by Rolf Brühl |
| title_fullStr | Management control systems and cross-cultural research empirical evidence on performance measurement, performance evaluation and rewards in a cross-cultural comparison Michael Hanzlick. With a foreword by Rolf Brühl |
| title_full_unstemmed | Management control systems and cross-cultural research empirical evidence on performance measurement, performance evaluation and rewards in a cross-cultural comparison Michael Hanzlick. With a foreword by Rolf Brühl |
| title_short | Management control systems and cross-cultural research |
| title_sort | management control systems and cross cultural research empirical evidence on performance measurement performance evaluation and rewards in a cross cultural comparison |
| title_sub | empirical evidence on performance measurement, performance evaluation and rewards in a cross-cultural comparison |
| topic | Unternehmenskultur (DE-588)4131484-0 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Leistungsmessung (DE-588)4167290-2 gnd Anreizsystem (DE-588)4112532-0 gnd Performance Management (DE-588)7730862-1 gnd |
| topic_facet | Unternehmenskultur Internationaler Vergleich Leistungsmessung Anreizsystem Performance Management Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027822492&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV035420605 |
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