MANAGEMENT CONTROL: THE ROLES OF RULES, MARKETS AND CULTURE[1]
研究了组织管理控制系统的有效性，指出控制基于规则、市场和文化三种方式，并讨论了它们与霍夫斯泰德工作价值观的关系，强调企业需动态平衡三者以适应变化。
ABSTRACT This paper addresses the question of efficacy of Management Control Systems in organizations. It shows that control systems are based on a combination of three underlying approaches — markets, rules and culture — in order to obtain desired behaviours from organizations’ members. These three approaches are then discussed in terms of Hofstede's work‐related values characterization. It is shown that each firm or organization defines its own balance among the three bases of control identified above. This balancing is dynamic and organizations must continuously adapt their Management Control Systems to changes in the overall culture(s), in technology and in the competitive forces. The general evolution of Management Control Systems is seen to be towards a lessening of the importance of rules‐based controls and towards an increased reliance on controls imbedded in the organizational culture. [2]