Anne Wu

The importance of national culture in the design of and preference for management controls for multi-national operations

This study investigates the eAects of national culture on firms’ design of and employees’ preference for management controls. Data for testing two hypotheses are collected from 159 Taiwanese managers working in six each of Japanese-, Taiwanese-, and U.S.-owned, size-matched, computers/electronics firms in Taiwan. Overall, the results are consistent with national culture aAecting these firms’ design of and employees’ preference for seven management controls, though there also are anomalies. These findings are combined with prior research for identifying desirable improvements in research design and method, variable measurement and selection, and, most important, the theoretical foundation for culture-based research on management controls. # 1999 Elsevier Science Ltd. All rights reserved.

The adoption of “Western” management accounting/controls in China's state-owned enterprises during economic transition

This study explores the influences on the adoption of ‘‘Western’’ management accounting/control practices by China’s state-owned enterprises (SOEs). This topic is important given the potential for such practices to affect SOE operations in the midst of China’s continued privatization programme, and the continued opening of its markets to competition. In-depth interviews were conducted with managers at four SOEs and two of their joint ventures. These interviews indicated increased use of a range of Western management accounting/controls in the SOEs. They also shed light on the factors that influenced the level of adoption. These findings were used to refine a survey instrument for data collection from 82 other SOEs. The survey indicated significant and predicted influences from use of limited-term employment contracts, joint venture experience, stock exchange listing, and the availability of training. # 2003 Elsevier Ltd. All rights reserved.

Cultural influences on informal information sharing in Chinese and Anglo-American organizations: an exploratory study

Abstract This study examines cultural factors which may facilitate or impede the sharing of informal information in the context of face-to-face meetings in Chinese compared to Anglo-American organizations. Both qualitative and quantitative data were collected through personally conducted interviews with middle level managers in a sample of Taiwanese and Australian manufacturing firms. The results suggest the importance of individual differences, individual assertiveness, and corporate culture in influencing informal information sharing in Australia; and the trade-off between collective interests, respect for hierarchical status and concern with face in Taiwan.

Measurement, evaluation and reward of profit center managers: A cross-cultural field study

Abstract This study explored differences between U.S. and Taiwanese firms in measuring, evaluating and rewarding profit center managers, a subject which has not been addressed in the research literature. Four research propositions were developed based on a review of the existing literature on the effects of differences in national culture. These propositions were used to guide a field study in four firms, two in each country, matched in terms of existence of multiple profit centers, industry, and, to some extent, size. The choice of a field research method reflected the nascent state of theory development in the areas being studied. Thus, possible statistical significance of the findings was sacrificed in favor of depth of situational understanding and opportunities to explore new theoretical possibilities. The findings were generally inconsistent with the research propositions, thus suggesting at best a weak link between the previously identified dimensions of national culture and firms measurement, evaluation and reward practices. The only finding consistent with expectations was that as compared to U.S. firms, Taiwanese firms make less use of long-term (multi-year) incentives. However, the study did reveal seven other variables that seem to be more important than national culture in explaining differences (and similarities) between the practices of the firms in the two countries. This list includes senior managers education and experience, the companys stage of economic development, managers beliefs about the workings of their nations stock market, the companys type of business, the nations labor force mobility, the companys pattern of growth, and the use of consultants. The paper explains the effects of each of these variables on the firms management control system practices and, consequently, provides a contribution to theory development in this area.

THE ORGANIZATIONAL CULTURE OF PUBLIC ACCOUNTING FIRMS: EVIDENCE FROM TAIWANESE LOCAL AND US AFFILIATED FIRMS

Abstract This study examines the organizational cultures of public accounting firms with data from US affiliated international accounting firms in Taiwan and Taiwanese local firms. Hypotheses are tested about the impact of the national culture of the US firms on their Taiwanese affiliates, and about cultural differences across function and rank. The study extends previous research by (1) examining an oriental country whose culture is significantly different from that of the US, (2) using the Hofstede, G., Neuijen, B., Ohayv, D. D., & Sanders G. (1990). Measuring organizational cultures: a qualitative and quantitative study across twenty cases. Administrative Science Quarterly, 35, 286–316 practices-based measure of organizational culture, and (3) examining the importance of the fit between employee preferences and organizational culture in influencing organizational commitment, job satisfaction and propensity to remain with the organization. Support is found for the cultural impact and fit hypotheses. Additonally, while culture is found to be relatively homogeneous across function, differences are found across rank.