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Major Findings

In: Management Control in Central and Eastern European Subsidiaries

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  • Barbara Brenner

Abstract

The above analysis of control mechanisms, the contingencies, and the cultural specifics that affect the choice and effectiveness of management control in Central and Eastern Europe (CEE) allows us to answer our research questions: Which Management Control Systems (MCS) do MNCs use to control their CEE subsidiaries? How does culture influence the design and management of HQ control systems in foreign subsidiaries? º What are the major cultural differences in CEE as perceived by MNC HQ personnel? º What are successful strategies adopted by MNC HQ to cope with cultural differences? How do context factors, such as the environment and organizational characteristics, influence the design and functioning of coordina?tion and MCS in the CEE subsidiaries? Grounded on findings from rich semi-structured interviews we propose a model which sheds light onto how the context and perceptions of CEE culture influences the applicability and choice of control mechanisms of MNC HQ in their CEE subsidiaries. Figure 8.1 below depicts the relationships established based on the analysis of our data.

Suggested Citation

  • Barbara Brenner, 2009. "Major Findings," Palgrave Macmillan Books, in: Management Control in Central and Eastern European Subsidiaries, chapter 8, pages 236-261, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-20174-3_8
    DOI: 10.1057/9780230201743_8
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