Title: An empirical investigation of the principal top management styles in the emphasis of multiple forms of controls

Authors: Lili-Anne Kihn

Addresses: Department of Economics and Accounting, School of Economics and Business Administration, University of Tampere, Tampere FI-33014, Finland

Abstract: This study offers empirical evidence of the principal top management styles in the emphasis of multiple forms of controls. In particular, it analysed the principal styles in how top managers emphasise financial, non-financial and selected behavioural (action accountability) controls in the performance evaluations of foreign subsidiary managers and whether the different styles result in performance differences. Research propositions were assessed using cluster analysis and analysis of variance, with documentary and survey data collected from the top managers of the business units of multinational companies headquartered in Finland. The results identify, describe and profile a total of six principal styles in the emphasis of financial, non-financial and behavioural controls. Overall, the results demonstrate that managers differ significantly in the way they emphasise controls and that all styles are not as effective in enhancing performance.

Keywords: behavioural control; financial control; management styles; multinational companies; MNCs; non-financial control; performance evaluation; performance measures; top management; Finland.

DOI: 10.1504/IJAAPE.2010.030481

International Journal of Accounting, Auditing and Performance Evaluation, 2010 Vol.6 No.1, pp.108 - 127

Published online: 17 Dec 2009 *

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