Exploring notions of control across cultures
A narrative approach
Bibliographic Data
| ID | 19447357 |
|---|---|
| Authors | Tobias Scheytt (Universität Innsbruck), Kim Soin (0000-0002-7718-7059, King's College London, corresponding author), Thomas Metz (0000-0001-6049-3968, Universität Trier) |
| Year | 2003 |
| Volume | 12 |
| Issue | 3 |
| Pages | 515-547 |
| Publication date | 2003-09-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | European Accounting Review (JOURNAL) |
| Journal identifiers | ISSN: 0963-8180 • E-ISSN: 1468-4497 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/0963818032000103015 |
| OpenAlex | W2166727322 |
| Language | EN |
| Citations received | 2 |
| References cited | 51 |
It can be argued that the concept of control is one of the most important and yet complex notions of management accounting theory and practice. Despite its importance, it is not fully understood in terms of its significance in an international context. Using an interpretive approach and against the background of structuration theory, this paper explores and identifies differences in notions of control across European cultures. The empirical research is based on samples of narratives of personal experiences taken from respondents in four European countries: Austria, France, Germany and the United Kingdom. The results indicate that control is influenced by, and deeply embedded in, the cultural context of the respective countries. This has implications for the transfer of management accounting and control knowledge across different European countries and suggests that one has to be aware of the existence, meaning and significance of the differences and characteristics of the regional culture. In an era of internationalization and standardization, this paper responds to calls (Hopwood, 1999 Hopwood, A. G. (1999). Situating the practice of management accounting in its cultural context: an introduction. Accounting, Organizations and Society, 24(5/6): 377–8. [Web of Science ®] , [Google Scholar]) for research, which emphasizes the importance of attempts to understand how the practices of management accounting and control are differentiated in relation to regional cultures
Accounting information system · Accounting research · Business · Economics · Epistemology · Financial accounting · Internationalization · Management · Management accounting · Management control system · Narrative · Political science · Positive accounting · Public relations · Social science · Sociology · Standardization · Accounting and Organizational Management · Accounting Education and Careers · Auditing, Earnings Management, Governance · History · Law · Accounting
Narrative Methods for Organizational & Communication Research
A Narrative Approach to Organization Studies
Building Process Theory with Narrative
Accounting as social and institutional practice
Modernity and self-identity
Modernity and Self-Identity
Measuring Organizational Cultures
The phenomenology of the social world
Narrative Research
Sociological Perspectives on Modern Accountancy
International and Cross-Cultural Management Research
Interpretive Ethnography
The constitution of society
Philosophical investigations
Hofstede's Model of National Cultural Differences and their Consequences
Central Problems in Social Theory
The Value of Narrativity in the Representation of Reality
| Citations per year | 0.11 |
|---|---|
| Citation span | 2007 - 2009 (3) |
| Highly cited | No |