Corporate Goals, Managerial Objectives, and Organizational Structures in British and West German Companies
比较英国和西德公司在企业目标、管理目标及组织结构（尤其是投资决策过程）上的异同，发现高盈利和增长是资本主义体系下的主导目标，但决策差异与文化因素相关。
Arguments regarding the presence of similarities and differences in management and organization across countries draw attention to the potential relevance of culture, contextual contingencies, and economic-cum-political system. These are examined by reference to comparisons of corporate goals, managerial objectives, and modes of organizational structuring (particularly around the investment decision process) in British and West German companies. The findings reinforce the view that in capitalist systems high profitability and growth are dominant corporate goals. In some respects, the structure adopted by companies in the two countries appeared to match their contingent conditions, although differences in decision making were consistent with a culturalist explanation. Where contrasts emerged in the objectives and opinions held by senior managers it was not always clear whether these were more likely to be a reflection of cultural factors rather than, for example, the generally greater success of the German companies.