Sep 01, · The review and conceptual analysis comprised four steps: first, we developed a database by undertaking a comprehensive and systematic search to identify and extract all the relevant literature in relation to CSR–HRM published in peer-reviewed academic journals Sep 07, · A systematic literature search of EBSCOhost, Scopus, PUBMED and Web of Science was conducted to identify articles that reported qualitative data on the implementation factors of community-based interventions where PA was a primary outcome. Data were extracted using the Consolidated Framework for Implementation Research (CFIR) as a guide Jan 22, · To investigate the current state of research on MC in MNCs, a systematic literature review was conducted in line with the guidelines suggested by Tranfield et al. (), who claim to increase the quality and transparency of such reviews by applying a systematic procedure of searching and selecting relevant blogger.com the first step, the topic and corresponding keywords were defined by
Management control in multinational companies: a systematic literature review | SpringerLink
Executing management control across borders is crucial for multinational companies MNCs. Various management control mechanisms serve to align foreign subsidiaries with corporate goals.
Management control at MNCs has been subject of numerous studies in the past 25 years, thus highlighting the relevance of the topic. To provide a comprehensive overview of the research field, a systematic literature review including 79 articles from scientific journals has been conducted that outlines various control mechanisms and presents underlying theories as well as development over time.
The design of implementing it service management a systematic literature review control and management accounting depends on internal factors at headquarters and the subsidiary as well as on external factors like culture or market requirements.
The relationship of headquarters with subsidiaries and the integration into the host country context represent another influence on management control. This paper categorizes influencing factors, discusses interactions and limitations of control mechanisms and suggests implications for practice and research along with avenues for future research. Companies that establish international subsidiaries need to adapt to economic, implementing it service management a systematic literature review, political and other conditions in the respective host countries Endenich et al.
Management control MC helps to align employee decisions and implementing it service management a systematic literature review with corporate objectives Chow et al. With increasing internationalization, companies face the challenge of transferring MC across national borders to distant subsidiaries Harrison and McKinnon Multinational companies MNCs combine diverse mechanisms like planning, standardized procedures and training to control their foreign subsidiaries Harzing and Sorge Various factors, either within or outside the company, influence the application and effectiveness of control mechanisms in MNCs.
MC of MNCs has been a research focus of numerous scholars in the past decades, implementing it service management a systematic literature review. Since the s—with the breakdown of the Eastern Bloc and the rise of emerging countries in Eastern Europe and Asia—the complexity of multinational operations has increased which is clearly reflected in research Kostova et al.
In the last years the body of research has grown considerably; however, so far results are fragmented and partly contradictory.
Extent literature reviews in relevant journals discuss specific insights such as headquarters-subsidiary relationships e. Another field of research compares management accounting across regions e. MNCs operate in various countries with widely differing characteristics and hence need to consider a broad set of influencing factors within and outside the company when designing their MCS. An overview of control mechanisms applied by MNCs and influencing factors, as well as their effects, has not yet been provided.
This systematic literature review presents a comprehensive overview of control mechanisms in MNCs and discusses interactions between control mechanisms and a broad set of factors that impact MC in a multinational environment. To this end, 79 articles published over the past 25 years in a broad range of renowned scientific journals were analyzed.
Findings from various research fields such as international management, accounting and organizational science are synthesized and insights from MNCs all over the world are presented. The study clusters factors that affect MC at multinational companies to create a common research base.
We show the development of research findings over time, discuss contradictory results and implementing it service management a systematic literature review findings implementing it service management a systematic literature review the background of frequently applied theories.
Finally, we outline implications for practitioners and researchers along with avenues for future research. This article is structured as follows: the subsequent section defines the theoretical framework, followed by an explanation of the methodology. Section 4 then provides an overview of the article characteristics and the applied theoretical frameworks. Sections 5 and 6 present the findings on control mechanisms and factors that influence MC at MNCs.
A discussion of implications and limitations implementing it service management a systematic literature review the paper. An MNC is characterized by geographically dispersed units whereby headquarters and subsidiaries are located in different countries. Each unit operates in the specific context of its host country and interacts with local business networks like suppliers or buyers within the legal and economic framework of the country, implementing it service management a systematic literature review, which influences the characteristics of the MNCs Ghoshal and Bartlett MNCs are characterized by high complexity, which is also common with diversified and decentralized domestic companies.
In addition to coordinating different business divisions, MNCs have to overcome geographical and cultural distances and need to adapt to the environment of the host country Merchant and Van der Stede Foreign markets are entered either by establishing a wholly-owned subsidiary, acquiring an existing company or by forming a joint venture with a partner in the local market Yiu and Makino Coordinating with a foreign partner adds complexity to managing and controlling non-domestic activities and therefore joint ventures represent a specific organizational context Ding Studies on management control in joint ventures deal predominantly with the relationship between partners and the protection of their resource contributions, which this literature review does not focus on.
Accordingly, findings that solely reference joint ventures are excluded. A broad variety of definitions exists for MC and MCS which are partly inconsistent Chenhall ; Malmi and Brown ; Merchant and Otley and complicate the interpretation of research findings Malmi and Brown Some concepts cover as wide a spectrum that almost all organizational practices are included in MCSs Merchant and Otley For this literature review MC is defined according to Malmi and Brownp.
While strategic control focuses on the external environment and potentials compared to competitors, MC predominantly concentrates on internal activities that influence employee behavior according to predefined targets Merchant and Van der Stede MNCs employ various control mechanisms to coordinate units worldwide in order to meet global organizational objectives Harzing and Sorge Despite the considerable number of definitions Chow et al.
Process controls specify desirable employee behavior and include centralization and standardization, as well as written manuals, to ensure that employees adhere to specified processes Brenner and Ambos The last category encompasses a broad spectrum of mechanisms such as socialization, communication and training Harzing According to Brenner and Ambos these formal and informal mechanisms are labeled social control and serve to spread corporate culture and values in order to build acceptance for other control mechanisms.
The extent of control indicates the tightness of control an organization exerts to achieve its objectives, e. To investigate the current state of research on MC in MNCs, a systematic literature review was conducted in line with the guidelines suggested by Tranfield et al. In the first step, the topic and corresponding keywords were defined by browsing key contributions on the subject.
A list of selection criteria see Table 1the review protocol, as well as data extraction forms for the subsequent qualitative analysis, were prepared. Duplicates were removed and the remaining articles were screened to verify the fit with the predefined criteria in Table 1.
This review includes original contributions that analyze qualitative or quantitative empirical data Senftlechner and Hiebl and present explicit findings for MC in MNCs. The search of the specified databases resulted in articles, of which were excluded, mainly due to duplicatesand lacking empirical findings for MC or MNCspublication before or language To ensure article quality, we relied on renowned international journal rankings and chose peer-reviewed articles from journals of a predefined standard.
Therefore, all included articles had to be listed in the CABS Academic Journal Guide ranked 2 or higher or in VHB Jourqual 3 ranked C or higher Bouncken et al. This excluded another articles. To minimize the risk of missing out on core contributions, references that were cited at least five times in the selected 76 articles were screened for their fit with the criteria defined in Table 1which resulted in the inclusion of another three articles.
Figure 1 illustrates the selection process. The 79 articles that matched all defined criteria were included in the subsequent analysis, implementing it service management a systematic literature review.
First, article characteristics like country of origin and research design were collected. Second, the empirical findings of the included articles were analyzed and categorized according to recurring themes within the articles Bouncken et al. The majority of studies 36 investigate MNCs that originate from several different countries. Half of the studies 39 cover MNCs from Western countries like Europe and the US. In terms of subsidiaries the most thoroughly investigated regions are Europe 31US 12and China 9.
Subsidiaries in emerging countries have been a research focus since the end of the s with strong attention paid to East Asian countries 12as well as occasional studies covering the Middle East 3former Eastern Bloc countries 4and Mexico 3.
No contribution with focus on African or South American MNCs or subsidiaries could be identified. The 79 articles of this literature review appeared in 45 scientific journals. Most articles were published in journals with international or management accounting focus. Some of the selected articles influenced other studies in this field.
The eleven articles that were cited at least five times by other contributions within our review are presented in Table 2. Chow et al. Martinez and Jarillo search connections between strategy and use of control mechanisms.
Eight studies rely on quantitative research designs, Busco et al. Hassel combines quantitative data with qualitative interviews. Unsurprisingly, older sources are cited more frequently, the latest source dates back to As shown in Table 3quantitative as well as qualitative research designs were used to investigate control in MNCs. The 35 quantitative surveys confirm various variables like headquarters nationality or cultural distance. Six studies combine quantitative and qualitative methods.
Eight studies are longitudinal and document the development of MC over time. Studies that cover the manufacturing sector 40 articles dominate the research field. Only two articles investigate service firms; two more studies compare services with other sectors. No contribution from the retail industry was available. The remaining 33 contributions explore MC in cross-sectional samples without analyzing industry differences; two do not disclose the industry.
All 79 papers examine at least one control mechanism; 60 papers explore the combination of two or more control mechanisms.
As shown in Table 4between and the included studies focused on output controls investigating predominantly performance measurement systems PMS and related incentives. Implementing it service management a systematic literature review andone-third of all articles were published. Since —perhaps triggered by the persisting financial crisis—the focus on output control has increased considerably.
In the last 25 years, a wide range of influencing factors on MC has been explored. Most of the included articles 77 out of 79 examine at least one influencing factor, 65 articles include 2 or more factors.
During the s headquarters nationality 7 and cultural distance between headquarters and subsidiaries 6 were the predominantly researched influencing factors. Since the end of the s, MNC characteristics, in particular the degree of internationalization 12strategy 11 and corporate culture 10 have complemented headquarters nationality as most researched influencing factors.
Moreover, the subsidiary environment, in particular culture 13 and environmental uncertainty 13has increasingly gained research attention. We describe the development over time of mechanisms and influencing factors, subsequent to the respective chapters. Output control prevails in research on MC at multinationals, implementing it service management a systematic literature review. PMS 23 studies and linked incentives 16budgeting 16and reporting 13 are key issues.
MNCs spread PMS worldwide to share strategies and goals and influence decisions of their subsidiaries Busco et al. Financial figures are widely used to measure performance e. These controls are scarcely adapted to country-specific conditions that subsidiaries are subjected to Borkowski ; Kihn To comply with specific country requirements, subsidiaries develop performance measures to supplement the global PMS of the MNCs Dossi and Patelli ; Moilanen ; Mongiello and Harris
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Feb 07, · A thematic review of literature published between and recommended more rigorous qualitative research, both within palliative care and spirituality and health literature in general. In , Holloway et al. conducted a systematic review of the English written research literature published between and Sep 01, · The review and conceptual analysis comprised four steps: first, we developed a database by undertaking a comprehensive and systematic search to identify and extract all the relevant literature in relation to CSR–HRM published in peer-reviewed academic journals Jul 31, · Thus, through a systematic literature review this study suggests that more research is needed for understanding the complex process of e-Commerce implementation in a
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