Executive values and decision-making: the relationship of culture and information flows

Article Abstract:

The effect of culture on work values has been studied in a number of ways, largely from a western perspective. Studies have predominantly employed questionnaires as the principal agent of data collection. Yet the Confucian work ethic attributes greater emphasis to collectivist values which bear more centrally on personal relationships. This research used discourse analysis in order to try to identify the implicit features of cultural values as they affected the transmission of financial information, a problem highlighted by the Asian currency crisis in 1997/98. The international hotel industry operates in a multicultural environment where very often foreign operators manage locally owned premises. In these circumstances, budgetary planning and control is an important mechanism. A sample of the interactions between 18 hotel general managers and their financial controllers were studied in Hong Kong. Financial controllers are already subject to a number of role conflicts and it was found that these may be exaggerated by culture. Chinese financial controllers seem to distort the outputs of budgetary planning and control processes in recognition of important organizational relationships. It is suggested that recognizing the direction and effect of these relationships has implications for leadership and performance judgements generally. (Reprinted by permission of the publisher.)

Business Methods, Decision-making, Decision making, International aspects, Business planning, Corporate culture, Work ethic, Workplace multiculturalism, Workplace diversity

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Some everyday rituals in management control

Article Abstract:

This article examines the way in which observed rituals in management activity appear to contribute to the accomplishment of management control. It argues that any examination of organizational activity involving a dimension so ethereal as ritual is bound to be problematic. It is nevertheless an important feature of organizational life and, therefore, a fruitful framework for understanding complex organizations. The article suggests that in the particular organization studied, issues of management control are expressed in various ways which reflect a chain of command, being alternatively brought into sharp focus and then blurred. It is suggested that this can be seen to represent activities which involve considerable components of what ethnomethodologists might call 'artful practice.' (Reprinted by permission of the publisher.)

Management, Organizational research, Symbolism

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Enthusiastic embrace or critical reception: the German HRM debate

Article Abstract:

This paper discusses the reception of human resource management (HRM) in Germany. A review of the German HRM debate shows that this is dominated by business administration academics specializing in this field. In the past, these scholars as well as practitioners have generally embraced the techniques as well as the ideology of HRM. This finding can be explained by a relatively low emphasis on empirical research, a neglect of industrial relations issues, and a strong impact of theories and concepts developed in the USA. Today, however, there appears to be a change towards a more critical appreciation of the US HRM model and a more positive assessment of the German HRM model. (Reprinted by permission of the publisher.)

Methods, Germany

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