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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/47419
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/47419


    Title: The Importance of National Culture in the Design of and Preference for Management Controls for Multi-National Operations
    Authors: 吳安妮
    Chow, Chee W.;Shields, Michael D.;Wu, Anne
    Date: 1999
    Issue Date: 2010-10-22 23:37:42 (UTC+8)
    Abstract: This study investigates the effects of national culture on firms’ design of and employees’ preference for management controls. Data for testing two hypotheses are collected from 159 Taiwanese managers working in six each of Japanese-, Taiwanese-, and U.S.-owned, size-matched, computers/electronics firms in Taiwan. Overall, the results are consistent with national culture affecting these firms’ design of and employees’ preference for seven management controls, though there also are anomalies. These findings are combined with prior research for identifying desirable improvements in research design and method, variable measurement and selection, and, most important, the theoretical foundation for culture-based research on management controls.
    Relation: Accounting Organizations and Society,24(5/6),441-461
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1016/S0361-3682(99)00047-1
    DOI: 10.1016/S0361-3682(99)00047-1
    Appears in Collections:[會計學系] 期刊論文

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