The Underpinnings of ‘Bureaucratic’ Control Systems: HRM in European Multinationals
研究了跨国企业管理控制系统的运作与权力资源调动的关系，指出正式官僚控制依赖非正式系统和权力关系，尤其需要社会控制机制来建立共同价值观和规则理解。基于英德跨国企业的人力资源管理案例。
This paper explores the relationship between the operation of management control systems and the mobilization of power resources in multinational companies. It argues that formal ‘bureaucratic’ controls depend for their effective operation on informal systems and the power relations they embody. In particular, bureaucratic control systems rely inherently on the deployment of ‘social’ control mechanisms relating to the creation of common value systems, understandings, and expectations about the ‘rules of the game’ among corporate actors. The argument is illustrated by material from case studies of HRM in British and German multinationals.