Impact of national culture on performance measurement systems in manufacturing firms

Jwijati, Ihssan, Bititci, Umit S., Caldwell, Nigel, Garengo, Patrizia and Dan, Wang (2022) Impact of national culture on performance measurement systems in manufacturing firms. Production Planning & Control. pp. 1-16. ISSN 1366-5871 (In Press)

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Official URL: https://doi.org/10.1080/09537287.2022.2026674

Abstract / Description

With globalisation, the use of performance measurement systems (PMS) for managing international operations is increasing. The purpose of this research is to explore how differences in national culture impact on the design and use of PMS. Despite considerable literature investigating the impact of national culture on management practices in general, studies focussing on understanding the impact of national culture on PMS are scarce. This study adopts an analytical framework based on social and technical controls, PMS lifecycle and Hofstede’s six dimensions of national culture to explore the complex impact of national culture on PMS using 10 case studies from five culturally diverse regions. Findings clarify previously inconclusive research results by explaining how various dimensions of national culture influence the technical and social dimensions of PMS. They also highlight, for the first time, the significance of the masculinity dimension of national culture. The paper concludes with recommendations for future research.

Item Type: Article
Additional Information: ** From Crossref journal articles via Jisc Publications Router
Uncontrolled Keywords: performance measurement; national culture; organisational control; management control; masculinity
Subjects: 600 Technology > 650 Management & auxiliary services
Department: Guildhall School of Business and Law
SWORD Depositor: Pub Router
Depositing User: Pub Router
Date Deposited: 11 Feb 2022 10:22
Last Modified: 11 Feb 2022 10:44
URI: http://repository.londonmet.ac.uk/id/eprint/7172

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