Mapping methodological frontiers in cross-national management control research

Abstract

Cross-national studies of management control systems and internal accounting practices are suggestive of the existence of distinct national differences. These studies are, however, methodologically partial, drawing upon contingency theory rationales and culture based arguments in examining international management control variety. The purpose of this essay is to review these perspectives critically and to consider other modes of analysis used by researchers investigating diversity in the structuring of organisational arrangements and forms of management practices across different contexts. Specifically, the essay discusses the societal effects approach, new institutionalism and "new" historical analyses. The paper also provides a tabular representation which classifies and positions the alternative perspectives in comparative management control research discussed in the paper along different conceptual dimensions. © 1999 Elsevier Science Ltd. All rights reserved.