The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison

Two prior papers by Merchant (1985b, 1990) have explored the use and effects of five management controls at the profit center level of a large U.S. firm. This study extends the investigation to a crosscultural context. Data were collected from first-line profit center managers at Toshiba — a Japanes...

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Vydáno v:	Accounting, organizations and society Ročník 21; číslo 2; s. 175 - 192
Hlavní autoři:	Chow, Chee W., Kato, Yutaka, Merchant, Kenneth A.
Médium:	Journal Article
Jazyk:	angličtina
Vydáno:	Oxford Elsevier Ltd 01.02.1996 Elsevier Pergamon Press Pergamon Press Inc
Edice:	Accounting, Organizations and Society
Témata:	Case studies Classification Comparative analysis Corporate culture Cross cultural studies Cultural factors Data Data analysis Data collection Internal controls Japan Management techniques Managers Manipulation Organizational behavior Organizational behaviour Predictions Profit Profit centers Size of enterprise Sociocultural factors Span of control Statistical analysis U.S.A United States > US Japan
ISSN:	0361-3682, 1873-6289
On-line přístup:	Získat plný text
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