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2016 | nr 441 Global Challenges of Management Control and Reporting | 9--20
Tytuł artykułu

Long-Range Planning And Cross-Cultural Research. A Literature Review

Treść / Zawartość
Warianty tytułu
Planowanie długookresowe i badania międzykulturowe. Przegląd literatury
Języki publikacji
EN
Abstrakty
Od 1980 roku wielu badaczy z różnych dziedzin nauki na podstwie koncepcji Hofstede'a (1980) próbowało wykazać, że wartości kulturowe mają wpływ na różne badane zmienne. Celem niniejszej pracy jest dokonanie przeglądu literatury dotyczącej planowania długookresowego i kultury. Przegląd ten zwraca uwagę na obszary, na których koncentrowały się dotychczasowe badania, ujawnia luki i wskazuje kierunki dalszych badań. Ponadto przez przeanalizowanie zagadnień z zakresu projektowania badań, autorzy niniejszej pracy udzielają wskazówek naukowcom, którzy są zainteresowani prowadzeniem badań w tym obszarze również w zakresie metodyki badań. Ogólnie z przeglądu literatury wynika, że wciąż mało wiemy o wpływie wartości kulturowych na systemy planowania długookresowego. Planowanie długookresowe jako podsystem systemu kontroli zarządczej ogólnie badano w oderwaniu od innych mechanizmów kontroli oraz innych czynników sytuacyjnych. Ponadto większość badań cechowała się uproszczoną interpretacją wymiarów kulturowych. Zatem badania w tym obszarze powinny być kontynuowane(abstrakt oryginalny)
EN
Since 1980 many empirical studies in diverse fields have used Hofstede's [1980] framework and have tried to show that variation in cultural values leads to a variation of the researched outcomes. The purpose of this paper is to review existing literature on longrange planning and culture. This literature review shows the areas on which research has been concentrating, reveals gaps and provides directions for future research. Additionally, by scrutinizing research design issues, the aim of this paper is to guide researchers who are interested in doing studies in this area on methodological grounds as well. A general conclusion is that we still have very little knowledge of the influence of cultural values on long-range planning systems. Long-range planning as a subsystem of MCS has generally been studied in isolation from other controls and other contingency factors. Also, most of the studies are characterized by a simplistic interpretation of cultural dimensions. Thus, in the future more studies in this field should be conducted(original abstract)
Twórcy
  • Wrocław University of Economics, Poland
autor
  • ESCP Europe Business School Berlin
  • Cornelsen Schulverlage GmbH
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Bibliografia
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