Self-selection, socialization and budget control in the PRC: A study of a U.S.-Sino joint venture and Chinese state-owned enterprise

Journal of Business Research

Volumn 52, Issue 2, 2001, Pages 135-148

  O’Connor, Neale G ^a   Luo, Yadong ^b   Lee, Danny K Y ^c  

^a CITY UNIVERSITY OF HONG KONG   (Hong Kong)

^b UNIVERSITY OF HAWAII   (United States)

^c Ogilvy and Mather Advertising   (Hong Kong)

Author keywords

Chinese management; International joint ventures; Management control

Indexed keywords

EID: 0041870994     PISSN: 01482963     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0148-2963(99)00066-1     Document Type: Article

References (65)

1. Adler NJ, Campbell N, Laurent A In search of appropriate methodology: from outside the People's Republic of China looking In. J Int Bus Stud. 20(1):1989;61-74.
2. Allen D, Basu S, Tsai CH, Yonug M Racing toward the 21st century: some challenges for managers in China. J Enterp Cult. 3:1995;121-148. (June).
3. Anderson J, Gerbing D The effects of sampling error on convergence, improper solutions and goodness-of-fit indices for maximum likelihood confirmatory factor analysis. Psychometrika. 49(2):1984;155-173.
4. Au KY, Pan Y, Tse DK How MNCs choose entry modes and form alliances: the China experience. J Int Bus Stud. 28(4):1997;779-805.
5. Bagozzi R, Yi Y On the evaluation of structural equation models. J Acad Mark Sci. 16:1988;74-94. (Spring).
6. Baliga BR, Jaeger AM Multinational corporations: control systems and delegation issues. J Int Bus Stud. 15(2):1984;25-40.
7. Beamish PW Characteristics of joint ventures in the People's Republic of China. J Int Mark. 1(2):1993;29-48.
8. Bollen K Structural Equations with Latent Variables. 1989;Wiley, New York.
9. Briers M, Hirst MK The role of budgetary information in performance evaluation. Account, Organ Soc. 15(4):1990;373-398.
10. Bruns W, Waterhouse J Budgetary control and organizational structure. J Account Res. 13(2):1975;177-203. (Autumn).
11. Bulletin of MOFTEC. Bulletin of Ministry of Foreign Trade and Economic Cooperation, People's Republic of China: MOFTEC, 1997. Issue 1, pp 1-45.
12. Campbell DT, Fiske DW Convergent and discriminant validation by the multitrait-multimethod matrix. Psychol Bull. 56(2):1959;81-105.
13. Carmines EG, Zeller RA Reliability and Validity Assessment. 1979;Sage, Beverly Hills, CA. Sage University Paper Series On Quantitative Applications In The Social Sciences, No. 7-017.
14. Chatman J Improving interactional organizational research: a model of person-organizational fit. Acad Manage Rev. 14(3):1989;333-349.
15. Cherrington DJ Organizational Behaviour. 1989;Allyn & Bacon, Needham Heights, MA.
16. Child J. Managerial adaptation in reforming economies: the case of joint ventures. Paper presented at the annual meeting of the Academy of Management, Miami Beach, 1991.
17. Child J, Markoczy L Host-country managerial behaviour and learning in Chinese and Hungarian joint ventures. J Manage Stud. 30(4):1993;611-631.
18. Chow CW, Shields MD, Wu A. The Importance of National Culture in the Cross-Border Transfer of Management Controls, Working Paper, University of Memphis, TN, 1997.
19. Cronbach LJ Coefficient alpha and internal structure of tests. Psychometrika. 16:1951;297-334.
20. Demski J, Feltham G Economic incentives in budgetary control systems. Account Rev. 53:1978;336-359.
21. Egelhoff WG Patterns of control in U.S., U.K. and European multinational corporations. J Int Bus Stud. 15(2):1984;73-83.
22. Eiteman DK American executives' perceptions of negotiating joint ventures with the People's Republic of China: lessons learned. Columbia J World Bus. 25(4):1990;59-67.
23. Firth M The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures. Account, Organ Soc. 21(7/8):1996;629-654.
24. Fisher RT, Stress R. The Type A Behaviour Pattern, and External Auditor Job Satisfaction and Performance, Unpublished Masters Thesis, Lincoln University, 1995.
25. Flamholtz E, Das T, Tsui A Toward an integrative framework of organizational control. Account, Organ Soc. 10(1):1985;35-50.
26. Grosse R International technology transfer in services. J Int Bus Stud. 27(4):1996;781-800.
27. Harman HH Modern Factor Analysis. 1967;University of Chicago Press, Chicago.
28. Harrigan KR Managing for Joint Venture Success. 1986;Lexington Books, Lexington, MA.
29. Harrison G Reliance on accounting performance measures in superior evaluation style - the influence of national culture and personality. Account, Organ Soc. 18:1993;319-339. (May).
30. Hill CWL, Hitt MA, Hoskisson R Cooperative versus competitive structures in related and unrelated diversified firms. Organ Sci. 3(4):1992;501-521.
31. Ho AK Joint Ventures in the People's Republic of China. 1990;Praeger Publishers, New York.
32. Jaeger AM The transfer of organizational culture overseas: an approach to control in the multinational corporation. J Int Bus Stud. 14(2):1983;91-114.
33. Joreskog K, Sorbom D LISREL 8 User's Reference Guide. 1993;Scientific Software International, Chicago.
34. Laaksonen O The management and power structure of Chinese enterprises during and after the cultural revolution: with empirical data comparing Chinese and European enterprises. Organ Stud. 5(1):1984;1-21.
35. Lincoln Y, Guba E Naturalistic Inquiry. 1985;Sage, Beverly Hills, CA.
36. Liu X, Song H China and the multinationals - a winning combination. Long Range Planning. 30:1997;74-83. (February).
37. MacKenzie SB, Podsakoff PM, Fetter R Organizational citizenship behavior and objective productively as determinants of managerial evaluations of salespersons' performance. Organ Behav Hum Decis Processes. 50:1991;123-158.
38. Maslow AH Motivation and Personality. 2nd edn. 1970;Harper & Row, New York.
39. McClelland D The Achieving Society. 1961;Van Nostrand, Princeton, NJ.
40. McDonald R, Marsh H Choosing a multivariate model: noncentrality and goodness of fit. Psychol Bull. 107:1990;247-255. (March).
41. Few survivors expected of China's 20,000 'ad agencies'. Media. 2:1997;. (April).
42. Merchant K The design of the corporate budgeting system: influences on managerial behavior and performance. Account Rev. 56:1981;813-829. (October).
43. Merchant K Rewarding Results: Motivating Profit Center Managers. 1989;Harvard Business School, Boston.
44. O'Connor N The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers. Account, Organ Soc. 20:1995;383-403. (July).
45. Otley D The contingency theory of management accounting: achievement and prognosis. Account, Organ Soc. 5:1980;413-428.
46. Otley D, Wilkinson C Organizational behavior: strategy, structure, environment, and technology. Ferris K Behavioral Accounting Research: A Critical Analysis. 1988;147-170 Century VII Publishing, Columbus, OH.
47. Pan Y, Tse DK Cooperative strategies between foreign firms in an overseas country. J Int Bus Stud. 27(5):1996;929-946.
48. Parkhe A Strategic alliance structuring: a game theoretic and transaction cost examination of interfirm cooperation. Acad Manage J. 36(4):1993;794-829.
49. Pascale R The paradox of "corporate culture": reconciling ourselves to socialization. Calif Manage Rev. 27(2):1985;26-41.
50. Podsakoff PM, Todor WD, Grover RA, Huber V Situational moderators of leader reward and punishment behaviors: fact of fiction? Organ Behav Hum Perform. 34:1984;21-63.
51. Redding SG The Spirit of Chinese Capitalism. 1990;de Gruyter, New York.
52. Redding SG, Hsiao M An empirical study of overseas Chinese managerial ideology. Int J Psychol. 25(5/6):1990;629-641.
53. Roth K, Schweiger DM, Morrison AJ Global strategy implementation at the business unit level: operational capabilities and administrative mechanisms. J Int Bus Stud. 22(3):1991;369-402.
54. Scapens RW, Meng Y Management accounting research in China. Manage Account Res. 4(4):1993;321-341.
55. Shan W Environmental risks and joint venture sharing arrangements. J Int Bus Stud. 22(4):1991;555-578.
56. Shenkar O, Ronen S Structure and importance of work goals among managers in the People's Republic of China. Acad Manage J. 30(3):1987;564-576.
57. Shields M, Young SM Antecedents and consequences of participative budgeting: evidence on the effects of asymmetrical information. J Manage Account Res. 5:1993;265-280. (Fall).
58. Simons R Accounting control systems and business strategy: an empirical analysis. Account, Organ Soc. 12(4):1987;357-378.
59. Soeters J, Schreuder H The interaction between national and organizational culture in accounting firms. Account, Organ Soc. 13(1):1988;75-85.
60. Vance CM, McClaine SR, Boje DM, Stage HD An examination of the transferability of traditional performance appraisal principles across cultural boundaries. Manage Int Rev. 32(4):1992;313-326.
61. VanMaanen J, Schein E Toward a theory of organizational socialization. Cummings L, Staw B Research in Organizational Behavior. 1979;209-264 JAI Press, Greenwich, CT.
62. Whitley R Business System in East Asia Firms, Markets and Societies. 1992;Sage Publications, London.
63. Yan A, Gray B Bargaining power, management control, and performance in United States-China joint ventures: a comparative case study. Acad Manage J. 37(6):1994;1478-1517.
64. Young SM, Lewis B Experimental incentive contracting research in management accounting. Ashton R, Ashton A Judgement and Decision Making Research in Accounting and Auditing. 1995;55-75 Cambridge Univ. Press, Cambridge, England.
65. Zimmerman J Accounting for Decision-Making and Control. 2nd edn. 1997;Richard D. Irwin, New York.