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Article: Competitive forces and the importance of management control systems in emerging-economy firms: the moderating effect of international market orientation

TitleCompetitive forces and the importance of management control systems in emerging-economy firms: the moderating effect of international market orientation
Authors
KeywordsBusiness and economics
Accounting
Issue Date2011
PublisherPergamon. The Journal's web site is located at http://www.elsevier.com/locate/aos
Citation
Accounting, Organizations and Society, 2011, v. 36 n. 4-5, p. 246-266 How to Cite?
AbstractUsing survey and archival data from exchange-listed Chinese firms, we investigate the relationship between competitive forces (i.e., the threat of foreign entrants and buyers' bargaining power) and the importance that the firms place on their management control systems (MCS), and whether the firms' international market orientation moderates this relationship. We examine five MCS practices-formal procedures, strategic planning, budget targets, approval procedures, and participative budgeting-both as a package and separately. We predict and find a positive association between the threat of foreign entrants and the importance that the firms place on their MCS, but this association is larger for firms competing predominantly in the domestic market than for those competing predominantly in international markets. Further, we predict and find that the association between buyers' bargaining power and the importance that the firms place on their MCS is larger for firms competing predominantly in international markets than for those competing in domestic markets. We probe deeper into our empirical findings using qualitative data collected from post hoc interviews with managers of Chinese firms and those of international firms operating in China. We discuss the implications of our findings and provide some directions for future research. © 2011 Elsevier Ltd.
Persistent Identifierhttp://hdl.handle.net/10722/137602
ISSN
2015 Impact Factor: 2.464
2015 SCImago Journal Rankings: 2.515
ISI Accession Number ID

 

DC FieldValueLanguage
dc.contributor.authorO’Connor, NGen_US
dc.contributor.authorVera-Muñoz, SCen_US
dc.contributor.authorChan, F-
dc.date.accessioned2011-08-26T14:28:42Z-
dc.date.available2011-08-26T14:28:42Z-
dc.date.issued2011en_US
dc.identifier.citationAccounting, Organizations and Society, 2011, v. 36 n. 4-5, p. 246-266en_US
dc.identifier.issn0361-3682-
dc.identifier.urihttp://hdl.handle.net/10722/137602-
dc.description.abstractUsing survey and archival data from exchange-listed Chinese firms, we investigate the relationship between competitive forces (i.e., the threat of foreign entrants and buyers' bargaining power) and the importance that the firms place on their management control systems (MCS), and whether the firms' international market orientation moderates this relationship. We examine five MCS practices-formal procedures, strategic planning, budget targets, approval procedures, and participative budgeting-both as a package and separately. We predict and find a positive association between the threat of foreign entrants and the importance that the firms place on their MCS, but this association is larger for firms competing predominantly in the domestic market than for those competing predominantly in international markets. Further, we predict and find that the association between buyers' bargaining power and the importance that the firms place on their MCS is larger for firms competing predominantly in international markets than for those competing in domestic markets. We probe deeper into our empirical findings using qualitative data collected from post hoc interviews with managers of Chinese firms and those of international firms operating in China. We discuss the implications of our findings and provide some directions for future research. © 2011 Elsevier Ltd.-
dc.languageengen_US
dc.publisherPergamon. The Journal's web site is located at http://www.elsevier.com/locate/aos-
dc.relation.ispartofAccounting, Organizations and Societyen_US
dc.subjectBusiness and economics-
dc.subjectAccounting-
dc.titleCompetitive forces and the importance of management control systems in emerging-economy firms: the moderating effect of international market orientationen_US
dc.typeArticleen_US
dc.identifier.emailO’Connor, NG: oconnor@business.hku.hk-
dc.identifier.emailVera-Muñoz, SC: sveramun@nd.edu-
dc.identifier.emailChan, F: swchan@hksyc.edu-
dc.description.naturelink_to_subscribed_fulltext-
dc.identifier.doi10.1016/j.aos.2011.04.004-
dc.identifier.scopuseid_2-s2.0-80053937497-
dc.identifier.hkuros191506en_US
dc.identifier.hkuros191505-
dc.identifier.volume36-
dc.identifier.issue4-5-
dc.identifier.spage246-
dc.identifier.epage266-
dc.identifier.isiWOS:000296950600004-
dc.identifier.citeulike9488905-

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