Search results

This paper aims to explore how management control systems (MCS) of an operating company (Delta Lanka) of a multinational corporation (MNC) is shaped through the interplay between external institutional influences via global prescriptions stemming from the parent company culture and localisation needs as suited to cultural context of the operating company through the agency of practice level actors.

Theoretically, the paper draws upon institutional theory, more specifically the notions of external institutions and agency of practice level actors, while methodologically, it adopts the single-site case study approach under the qualitative tradition.

The findings suggest that given the complex setting of being encountered with multiple cultural ramifications, MCS of Delta Lanka encompasses compulsory elements instigated by the parent company, and non-compulsory elements as attuned to the realities of the local culture of the operating company. The authors show how imposed practices in the institutional environment by the parent company (homogeneity) interact with agentic aspects of actors in the operating company giving rise to practice variation (heterogeneity) in the adoption of controls at the local level.

The paper offers insights on how practicing managers in operating companies of MNCs could formulate control systems by striking a balance between multiple cultural considerations (of the parent and operating company). This would be a lesson for managers of other firms (especially MNCs).

By bringing together multitude of cultural dimensions relating to the parent company and operating company into a single study in the area of management control, this paper adds to the burgeoning literature on the interplay between external institutions, agency of actors, culture and MCS. It also contributes to the on-going debate on MCS research taking a post-Hofstede orientation while extending the use of institutional theory in management accounting research in MNCs.

To provide in‐depth insights into one specific product recovery operation (remanufacturing) in the automotive sector, taking the example of original equipment manufacturers (OEM).

The research was undertaken within the engine remanufacturing facilities of a major European car manufacturer. The main data collection methods were open‐ended, non‐directive interviews and process observation. In addition, secondary data (internal company reports and documentation) were collected. Overall, a total of 64 interviews were conducted within the engine remanufacturing plant.

The case study revealed that the remanufacturing processes included challenges that have been traditionally investigated within “conventional” operations and supply chain management, such as high inventory levels or process through‐put times. It was also found that product take‐back and recovery in the automotive sector do not necessarily stem from a company's mission statement that includes (sustainable) responsibility, but are based on other motives. These motivations include the long‐term supply of spare parts, for example.

The findings are limited to one specific European car manufacturer and may therefore not necessarily apply to the independent automotive remanufacturing sector or to other OEM remanufacturers.

The case study gives an in‐depth insight into the issues within automotive product take‐back and recovery, the types of obstacles that may occur as well as how these may be overcome in the real world.

The findings provide new, real‐world insights for academia, but also feedback to industry by providing an in‐depth account of current automotive remanufacturing practices undertaken by the OEM.

The purpose of this paper is to examine how cultural differences affect the perception of a brand.

A study was carried out in six countries among different involvement groups. The study uses Hofstede's cultural dimensions and Aaker's brand personality dimensions to see if brand perceptions of a product are similar among all six countries.

This study provides clear evidence that a same brand is perceived differently in different cultures in spite of its identical positioning. This means that if a firm wishes to achieve the same brand perception in different countries, the firm needs to create brand positioning strategies that emphasize the characteristics that enable consumers to perceive the product in a similar way.

This paper examines the perception of a single brand in the context of cultural dimensions in a global setting – in particular in six countries on three continents.

The purpose of this paper is to explore two hospital departments, one of which is laterally dependent on the other to function, but which are subject to distinct vertical managerial controls. This complexity in vertical–lateral relations generates tension amongst the hospital’s senior managers and a perception of coordination difficulties. However, this paper shows how the interplay between managerial and non-managerial controls, plus important employee “work”, moderates tension and facilitates day-to-day lateral coordination at the patient-facing level.

This is a case-study, relying mostly on the findings of semi-structured interviews. Theoretically, the paper draws from previous insights on inter-organisational relations (but informing the focus on intra-organisational coordination) and an “institutional work” perspective.

Consistent with much extant literature, this paper reveals how non-managerial controls help to moderate tensions that could emerge from the coercive use of managerial controls. However, the authors also show a maintained influence and flexibility in the managerial controls at patient-facing levels, as new circumstances unfold.

The findings of this paper could generalise neither all laterally dependent spaces in hospitals nor patterns across different hospitals. The authors recommend future research into the dynamics and interaction of managerial and non-managerial controls in other complex settings, plus focus on the purposeful work of influential agents.

The paper has two primary contributions: extending our knowledge of the interplay between managerial and non-managerial controls inside complex organisations, where non-managerial controls reinforce rather than displace managerial controls, and highlighting that it is seldom just controls per se which “matter”, but also agents’ purposeful actions that facilitate coordination in complex organisations.

The changing focus of international business in academia should be viewed in the context of a rapidly changing global environment. Initially, attention centered on “infusion,” the incorporation of international subject matter into established functional disciplines. Next followed a holistic approach to managing the multinational corporation. Recently the focus has shifted to interorganizational relations involving strategic alliances and networking, various types of horizontal arrangements, in- and out-sourcing, and even international value chain systems. Frontier-edge simulation games of IB operations have moved in pace with the discipline. An example is INTOPIA, an offspring of IU and the universities of Chicago and Santiago.

The purpose of this paper is to provide an historical analysis of an important early contribution to the history of marketing thought literature – the six-book series titled The Knack of Selling – which was published in 1913 and intended as an early training course for salesmanship.

This research utilized a close, systematic reading of The Knack of Selling series and places it in the professional and intellectual context of the early twentieth century. Books published about marketing are primary source materials for any study of the history of marketing thought. In this case, The Knack series constitutes significant primary source material for a study of early thinking about personal selling.

Echoing A.W. Shaw, Watson offers a more sophisticated interpretation of the “one best way” approach associated with Frederick Taylor. Watson’s advice did not entail the repetition of canned sales talks to each customer. His vision of practice was more complicated. Sales presentations were temporally and locationally relative. They were subject to ongoing evolution. As the marketplace changed, as customer needs and interests shifted, so did organizational and salesperson performances. To keep sales talks relevant to the consumer, personnel were encouraged to undertake rudimentary ethnographic research and interviews. Unusually, there is oscillation in the way power relations between marketer and customer were described. While relational themes are present, so are military metaphors.

This is the first systematic reading of The Knack of Selling that has been produced. It is an important contribution to the literature inasmuch as this book set is not in wide circulation. The material itself was significant as an input into scholarship subsequently hailed as seminal within sales management.

The purpose of this article is to examine the affect of national culture on knowledge management (KM) for multinational companies (MNCs). MNCs often have to decide whether to standardize or adapt their operations. Previous research has found that national culture has an effect in a range of MNC operations, e.g. human resources, marketing. However, there has been limited research on the influence of culture on knowledge management. The aim of this article is to propose a framework for standardization and adaptation of knowledge management processes based on differences in national culture.

The following literatures were reviewed: knowledge management processes, the effect of culture on knowledge management, and the standardization versus adaptation decision in international business. These perspectives were combined to develop a conceptual framework that explores the decision to standardise or adapt knowledge management practices.

There are several key findings. First, the impact of national culture on KM may be understood at the level of KM's processes and sub‐processes, e.g. knowledge creation. Second, the level and nature of impact will vary by process or sub‐processes. Third, the variance by process allows us to isolate the impact and better manage it. Fourth, the impact of national culture standardization versus adaptation decision for KM may be resolved through two competing tensions: pressures for cultural responsiveness and pressures for scope economies. Fifth, while there are conditions where standardization is appropriate and where adaptation is appropriate, at the KM system, process and sub‐process levels, the decision must still be implemented effectively. This leads to four potential outcomes of the standardization versus adaptation decision: appropriate and inappropriate standardization, and appropriate and inappropriate adaptation.

The article's conceptual framework provides managers with guidelines on how to understand the impact of national culture on their knowledge management practices, leading to effective standardization versus adaptation decisions. The main contribution is the notion that the impact of culture may be isolated at the process level, providing more flexibility and manageability. Academics may use the conceptual framework as a basis for further empirical research on the standardization and adaptation of knowledge management practices.

This article is the first to examine the standardization and adaptation of knowledge management practices in an international context. The standardization versus adaptation decision has been explored in other disciplines (e.g. strategy, marketing, human resources) and has been found to be an important international business decision. Our conceptual framework makes an innovative contribution to this debate by suggesting there are two tensions involved: pressures for cultural responsiveness and pressures for scope economies. By understanding the factors underlying these pressures and linking these to knowledge management processes, we suggest that firms may isolate and better manage the standardization versus adaptation decision.

Key account management (KAM) programmes are a way for companies to develop existing relationships and increase sales, thus being proactive and searching for opportunities (which is often expected of KAM). It is also a way to meet changing customer demands arising from changes in purchasing strategy, buyers' mergers and acquisitions and the search for synergies in order to reduce costs. The purpose of this article is to analyse different key account management programmes on how they manage the sales process complexity and customer expectations.

The paper draws on qualitative data collected during a field study of ABB and six of their major customers, based on annual or biannual interviews with 50 individuals within ABB from 1996 to 2006 and three to ten individuals from each of the customers. Interviewees included corporate managers, key account managers and sales personnel/project managers. The customers involved in the study belonged to mining, automotive, process equipment manufacture, building technology, energy production and telecommunication sectors.

In this study three different programmes are identified and analysed: the proactive programme – which is driven by sales opportunity; the reactive programme – which is driven by customer demands; and the organisation‐based programme – which is driven by the belief in customer‐centric organisational units.

The paper identifies sales aspects (complexities) of KAM programmes that are handled in different ways by different types of programmes.

With an empirical base the paper provides a basis for understanding the reasons behind the establishment of several KAM programmes in the same corporation.

The purpose of this paper is to examine whether or not EU enlargement would cause companies to standardise their brand portfolios and the brands they offer, between Eastern and Western Europe.

The issue of standardisation versus localisation, and the impact of EU enlargement upon standardisation are examined based on the existing literature. The paper looks at whether fostering more member states within the EU would encourage standardisation. It also explores whether barriers for standardisation still exist. The research employs a case study methodology to set scenarios of possible outcomes.

The research findings imply that external factors, which are market‐based and product‐based elements, seem to encourage standardisation. The effect is brought about by the benefits standardisation offers in terms of efficiency. There are still some minor national barriers that impede standardisation. However, the main obstacles are endogenous to corporations and pertain to company structure, strategy and historic resistance to standardisation.

Standardisation of the marketing mix has been practised by managers as a way to combine customers' needs with cost‐effectiveness. The paper offers scope for further research into the application of various portfolio assessment tools to examine brands which will help managers to observe these relationships, and develop customised branding strategies.

The paper contributes to the marketing literature on branding and standardisation and supports the strategy of standardisation of brands for better performance.