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Autor
Kochalski Cezary (Poznań University of Economics and Business, Poland), Łuczak-Trąpczyńska Magdalena (Poznań University of Economics and Business, Poland)
Tytuł
Determinants of Controlling in Foreign Subsidiaries of MNEs : on the Explanatory Potential of the Institutional Perspective
Źródło
Entrepreneurial Business and Economics Review, 2017, vol. 5, nr 3, s. 79-94, rys., bibliogr. 79 poz.
Tytuł własny numeru
International Entrepreneurship : New Perspective in IB Research
Słowa kluczowe
Przedsiębiorstwo wielonarodowe, Systemy kontrolne, Koordynacja działalności gospodarczej
Multinational enterprise, Controlling systems, Coordination of economic activity
Uwagi
Klasyfikacja JEL: F23, F65, L21, L22
summ.
Abstrakt
Objective: The main aim of this paper is to identify gaps in extant literature on controlling in MNEs, in particular factors affecting related managerial decisions. Secondly, the relevance of the institutional perspective will be examined for its potential to explain the design of controlling in foreign subsidiaries.

Research Design & Methods: The dimensions of international controlling are discussed. Further, the institutional approach is examined for its applicability to advance the understanding of the determinants of shaping controlling systems in foreign subsidiaries of MNEs.

Findings: Institutional aspects can have a significant impact on the functioning of MNEs in relation to their controlling systems. Informal institutions can influence the formation of the controlling system in the relations between the subsidiaries of the MNE, whereby also institutions within the MNE itself should be taken into account.

Implications & Recommendations: Conducting in-depth qualitative research will allow for a set of recommendations that are relevant to managers responsible for an effective implementation of management control systems.

Contribution & Value Added: The relevance of the controlling system in parent-subsidiary relationships has not received significant attention in existing studies in the discipline of international controlling. (original abstract)
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Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
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Bibliografia
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Cytowane przez
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ISSN
2353-883X
Język
eng
URI / DOI
http://dx.doi.org/10.15678/EBER.2017.050304
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