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“Global” management accounting research: some reflections

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  • Van der Stede, Wim A.

Abstract

I start with some examples of global studies that compare and contrast "remedies" to management control and corporate governance issues across borders to expose the common tenet of such studies that "uniformity" of practices or regulations is "counter-productive" given national/cultural variations across countries. However, I critically evaluate this so-called "non-uniformity" prescription by considering the costs of local or situational adaptions. This naturally links with the "homogenizing" effects of globalization, where I ponder whether globalization might actually reduce the power of comparative studies across countries or regions, or whether, regardless, there remains great benefit to be had from studying "local" practices that can be theoretically generalized. I also offer some suggestions to help strengthen the design of comparative studies to try and maximize their (conceptual, if not econometric) power.

Suggested Citation

  • Van der Stede, Wim A., 2017. "“Global” management accounting research: some reflections," LSE Research Online Documents on Economics 68788, London School of Economics and Political Science, LSE Library.
    • Handle: RePEc:ehl:lserod:68788
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    References listed on IDEAS

    as
    1. Wim Van der Stede, 2003. "The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomorphism," European Accounting Review, Taylor & Francis Journals, vol. 12(2), pages 263-285.
    2. Ragin, Charles C., 2000. "Fuzzy-Set Social Science," University of Chicago Press Economics Books, University of Chicago Press, edition 1, number 9780226702773, December.
    3. Van der Stede, Wim A., 2016. "Management accounting in context: industry, regulation and informatics," LSE Research Online Documents on Economics 65578, London School of Economics and Political Science, LSE Library.
    4. Bedford, David S. & Malmi, Teemu & Sandelin, Mikko, 2016. "Management control effectiveness and strategy: An empirical analysis of packages and systems," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 12-28.
    5. Erkens, David H. & Hung, Mingyi & Matos, Pedro, 2012. "Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide," Journal of Corporate Finance, Elsevier, vol. 18(2), pages 389-411.
    6. Kenneth A. Merchant & Wim A. Van der Stede & Thomas W. Lin & Zengbiao Yu, 2011. "Performance Measurement and Incentive Compensation: An Empirical Analysis and Comparison of Chinese and Western Firms' Practices," European Accounting Review, Taylor & Francis Journals, vol. 20(4), pages 639-667, May.
    7. Jansen, E. Pieter & Merchant, Kenneth A. & Van der Stede, Wim A., 2009. "National differences in incentive compensation practices: The differing roles of financial performance measurement in the United States and the Netherlands," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 58-84, January.
    8. repec:ucp:bkecon:9780226702766 is not listed on IDEAS
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    1. Mulcahy, Mark & Beck, Matthias & Carr, Michelle & Hourigan, Niamh, 2019. "Novel approaches to the regulatory control of financial services providers: The importance of cultural context," The British Accounting Review, Elsevier, vol. 51(5).
    2. Peters, Matt D. & Wieder, Bernhard & Sutton, Steve G., 2018. "Organizational improvisation and the reduced usefulness of performance measurement BI functionalities," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 1-15.

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    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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