Is it possible for leading companies to affect the control system of their subsidiaries?

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dc.contributor.authorRodrigues, Margarida
dc.contributor.authorAlves, Maria do Céu
dc.contributor.authorOliveira, Cidália
dc.contributor.authorSilva, Amélia Ferreira da
dc.contributor.authorSilva, Rui
dc.date.accessioned2024-01-04T16:53:51Z
dc.date.available2024-01-04T16:53:51Z
dc.date.issued2023-11-29
dc.description.abstractManagement Control Systems (MCS) have become increasingly important for the management of subsidiaries by the parent company. In addition, MCS are influenced by the cultural and organizational axes of both parties (parent company vs. subsidiaries).Therefore, an appropriate balance between these axes is required since there are differences between the country of origin and the host country of the investment. Thus, this study explores the MCS of a subsidiary and the parent company’s influences on it through a case study supported by multiple semi-structured interviews. The results obtained show that the parent company exerts a strong influence on the MCS of the subsidiary. This assertiveness is revealed in the subsidiary’s weak operational and non-operational autonomy as a reflection of the parent company’s organisational culture (country of origin of the investment). The main contribution of this study lies in the country of origin of the parent company (Asia) and in the study of an extractive industry whose end product (tungsten) is a strategic resource for the world. Another contribution is theoretical and related to the new institutional sociology. This theory recognizes the normative and cultural issues of organizations as essential and sees management accounting practices and management control systems as the result of internal and external pressures, as well as the growing importance given to the norms, beliefs, and values of stakeholders within the organization and the organizational environment itself. The use of the Flamholtz model applied to the mining sector also fills a gap identified in the literature.
dc.identifier.citationRodrigues, M., Alves, M. C., Oliveira, C., Silva, A. F., & Silva, R. (2023). Is it possible for leading companies to affect the control system of their subsidiaries? Cogent Business & Management, 10(3), 1-34. https://doi.org/10.1080/23311975.2023.2283062. Repositório Institucional UPT. https://hdl.handle.net/11328/5321
dc.identifier.doihttps://doi.org/10.1080/23311975.2023.2283062
dc.identifier.issn2331-1975
dc.identifier.urihttps://hdl.handle.net/11328/5321
dc.language.isoeng
dc.publisherTaylor & Francis
dc.relation.hasversionhttps://www.tandfonline.com/doi/full/10.1080/23311975.2023.2283062
dc.rightsopen access
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectMultinational
dc.subjectSubsidiary
dc.subjectManagement control tool
dc.subjectAutonomy
dc.subjectOrganisational culture
dc.titleIs it possible for leading companies to affect the control system of their subsidiaries?
dc.typejournal article
dspace.entity.typePublication
oaire.citation.endPage34
oaire.citation.issue3
oaire.citation.startPage1
oaire.citation.titleCogent Business & Management
oaire.citation.volume10

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