The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomorphism
研究了跨国多业务公司中，业务单元层面的民族文化差异是否导致公司管理控制与激励系统调整，发现公司整体效应远大于业务单元效应，系统倾向于统一实施而非因地制宜。
This paper examines whether variations in national culture at the business-unit level of multi-business firms that operate internationally trigger adjustments in the corporate management control and incentive systems (MCISs) to fit local business-unit circumstances. Although the results show that selected MCIS characteristics are attuned to business-unit national culture, further analysis of multi-level data reveal small business-unit effects relative to corporate effects. The presence of dominant corporate effects suggests that MCISs tend to be uniformly implemented within firms, rather than to reflect local business-unit conditions.