Year: 2024
Type: article
Abstract: This research presents a literature review regarding the study of management control systems in multinational companies, exploring the different control mechanisms implemented and the factors that influence them. Researchers have reviewed 49 articles related to this topic in journal searches on Scopus and Science Direct. Then, 25 articles were obtained that could be analyzed to provide a series of discussions. Multinational companies need to complement result control mechanisms with action control and be integrated with social control to adapt to geographical distances or differences in culture, regulations, and business environments abroad. The use of tight or imposing controls will limit the flexibility and the process of adaptation to the needs of the foreign subsidiary.
Authors: Sifit Dwi Nurcahya, Sutaryo .
Institution: Sebelas Maret University
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4405422328