Using unique data from an interview-based survey encompassing 610 strategic business units from nine countries (seven European countries plus Canada and Australia), this study investigates whether certain configurations of management controls dominate in certain societies and whether the effectiveness of a given archetype of management control systems varies depending on the socio-cultural setting in which it operates.
Greve, J., …, Hoozée, S., et al., forthcoming. The impact of society on management control systems. Scandinavian Journal of Management, in press.