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TOWARDS A THEORETICAL FRAMEWORK OF MANAGEMENT CONTROL SYSTEM IN CHINESE OVERSEAS COMPANIES

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Relation http://repository.ubaya.ac.id/266/
 
Title TOWARDS A THEORETICAL FRAMEWORK OF MANAGEMENT
CONTROL SYSTEM IN CHINESE OVERSEAS COMPANIES
 
Creator Efferin , Sujoko
 
Subject HB Economic Theory
 
Description 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.
 
Date 2004-03
 
Type Conference or Workshop Item
PeerReviewed
 
Format application/pdf
application/pdf
application/pdf
 
Language en
en
en
 
Identifier /266/1/Efferin_Towards%20a%20Theoretical_Abstract_2004.pdf
/266/2/Efferin_Towards%20a%20Theoretical_2004.pdf
/266/3/Efferin_Towards%20a%20Theoretical_References_2004.pdf
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.