Influence of Cultural Factors in Design of a Sino-German Management Accounting System

  • Birgitta Reuter Freistaat Bayern


Research questions: In which ways do cultures differ? Do differences in culture affect man-agement practice? What are the differences between Chinese and German controlling methods? What are the links between cultural factors and con-trolling methods?
Methods: Two case studies of German companies involved in Chinese business ven-tures and a Chinese auditing and consulting company using a questionnaire as a basis to conduct structured interviews with management representa-tives of the case history companies.
Results: Cultural factors influence controlling methods. Differences are shown in variations in the extent of delegation of responsibility and participative de-cision making, work standard and quality monitoring.