A Comparison of Management Control System in Taiwanese Firms and American Subsidiaries in Taiwan

• Main Authors: Wu Yu-Chi, 巫毓琪
• Other Authors: Rong-Ruey Duh, Ph.D.
• Format: Others
• Language: zh-TW
• Published: 1993
• Online Access: http://ndltd.ncl.edu.tw/handle/00100733424918070068

碩士 === 國立臺灣大學 === 會計學研究所 === 81 === This study compares the management control systems of Taiw- anese firms to those of American subsidiaries in Taiwan, and u- sing Hofstede''s taxonomy of national cultural dimensions to an- alyze the differences. This study also considers the correlati- ons among management control subsystems. Data were collected from 69 managers of 12 computer/electr- onics firms in Taiwan. Six of these firms were of Taiwanese or- igin, and the other six were subsidiaries of U.S. firms. The f- indings were as follows: (1) American subsidiaries in Taiwan had higher level of us- ing participative budgeting than Taiwanese firms. (2) American subsidiaries in Taiwan had higher level of us- ing participative performance evaluation than Taiwanese firms. (3) American subsidiaries in Taiwan had higher level of us- ing controllability filter than Taiwanese firms. (4) American subsidiaries in Taiwan had higher level of us- ing performance- contingent rewards than Taiwanese firms. (5) Taiwanese firms used tighter budgetary standard than A- merican subsidiaries. Three of the findings[(1) to (3)] was consistent with the expectations that different national culture led to different management control systems. The findings also indicated that t- hree of the correlations between management control system com- ponents in American subsidiaries in Taiwan were significant: (1) The correlation between performance-contingent rewards and controllability filter was positive. (2) The correlation between performance-contingent rewards and standard tightness was positive. (3) The correlation between participative performance eval- uation and controllability filter was positive.