Control the Distance: Management Control Systems in the International Context

Louis A Beaubien, Providence College

ABSTRACT. How do multinational corporations exercise control in international peripheral sites through the use of Management Control Systems? This paper reflects an empirical analysis on a facet of the international operations of a large North American corporation. The data was collected over a period of several months in multiple countries, and is based on interviews and observations collected during the implementation of a new management control system. It was found that while many of the intended results of standardization and efficient practices were achieved, several unintended consequences resulted from the methods used to exert control over subsidiary companies.

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