Originality/Value – In contrast to prior management accounting research that is focused on the outcomes of different styles of use of PMMS, this study shows organizational characteristics and PMMS properties associated with the dialogic use of PMMS. Moreover, this study advances the traditional view of the international business literature that conceives PMMS as bureaucratic systems employed by parent companies to coercively control foreign subsidiaries.
I thank Karen Sedatole, Kelsey Dworkis, Lourdes Ferreira White, two anonymous reviewers, and the reviewers and participants at the Ninth Conference on New Directions in Management Accounting in Brussels, Belgium, and the 2014 Annual Meeting of the American Accounting Association, in Atlanta, Georgia, USA, for helpful comments on earlier drafts.
Patelli, L. (2018), "Properties of Performance Measurement and Management Systems Used Dialogically between Parent Companies and Foreign Subsidiaries", Malina, M.A. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 30), Emerald Publishing Limited, Bingley, pp. 27-59. https://doi.org/10.1108/S1474-787120180000030003
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