The full text of this article
An empirical investigation of the principal top management styles in the emphasis of multiple forms of controls
by Lili-Anne Kihn
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 6, No. 1, 2010
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.
Online publication date: Thu, 17-Dec-2009
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