The full text of this article
The determinants of multiple forms of controls in foreign subsidiary manager evaluations
by Lili-Anne Kihn
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 5, No. 2, 2008
Abstract: This study explores how the determinants of financial, non-financial and behavioural controls vary in foreign subsidiary manager performance evaluations. Possible impacts of the following factors are analysed: extent of geographical dispersion, decentralisation and perceived environmental changes. Hypotheses are tested, using principal component and multiple regression analysis, with data collected from annual reports and from 103 top managers from a wide range of Finnish business unit headquarters. The results suggest that, in MNCs, top management's emphasis on financial controls tends to remain very high, regardless of the contingencies analysed. However, the data support several regularities between the factors examined and non-financial controls in particular and behavioural controls to a smaller extent. This, in turn, leads to variations in the relative emphasis on financial controls.
Online publication date: Fri, 17-Oct-2008
is only available to individual subscribers or to users at subscribing institutions.
Go to Inderscience Online Journals to access the Full Text of this article.
Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.
Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable).
See our Orders page to subscribe.
If you still need assistance, please email firstname.lastname@example.org