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Jwijati, Ihssan, Bititci, Umit S., Caldwell, Nigel, Garengo, Patrizia and Dan, Wang (2023) Impact of national culture on performance measurement systems in manufacturing firms. Production Planning & Control, 34 (16). pp. 1527-1542. ISSN 1366-5871
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.
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