Volume XXIII, Issue 1, Cross-Cultural Management Journal
Issue 1

THE ENGLISH MANAGEMENT ACCOUNTING AND THE GERMAN CONTROLLING: ARE THEY SYNONYMS OR DIFFERENT CONCEPTS?

Péter BAJNAI
 

As a result of the development of the field of accounting, in the second half of the 20th century an analytical, planning, control and management decision support function was developed, which goes beyond traditional financial accounting and is based on accounting and financial information. The term Management Accounting has spread in Anglophone theory and practice to describe the activity, while the phrase Controlling has spread in German-speaking countries. International literature often refers to the two as synonyms, and an overview of their basic definitions also reveals their similarity. However, their differences have been revealed in several studies. Management Accounting and Controlling can be interpreted as separate concepts, the development of which is based on different economic and cultural peculiarities, and consequently different institutional and educational systems. Management Accounting is a more accounting-focused and practice-oriented profession with its own strong institutions, while Controlling is more of a separate discipline with a serious university background, a broader perspective and a strong strategic focus. Management Accounting is spread in areas related to British and American culture and economy, while Controlling is widespread in European countries with strong German influence. Examining the literature sources, it can be concluded that Management Control Systems can be used as a synonym for Controlling which covers a wider area than Management Accounting. The development of concepts, the strengthening of the strategic approach and new demands on professionals are moving both concepts towards Business Partnering, a term used by both “cultural circles”.

  • Type: Review Article
  • Published on: 19th February, 2021
  • Keywords: Management accounting; Controlling; Controller; Strategic planning; Managerial decision support; Business Partner;
  • Pages: 7-14
  • Received: 11th December, 2020
  • Final revision and acceptance: 18th February, 2021
Volume XXIII, Issue 1, Cross-Cultural Management Journal
Issue 1

ORGANIZATIONAL CULTURE AS A STRATEGY

Peter AKPAMAH, Ernest IVAN-SARFO, Andrea MATKÓ
 

This study establishes the relationship between organizational culture and organizational strategy. It also seeks to find out how a successful organization relies on its culture as a strategy to survive unstable economic conditions. In this paper, pragmatic articles on organizational culture and organizational strategy were exclusively reviewed. Authors of previous studies defined organizational culture as beliefs, assumptions and values of an organization while an organizational strategy is all about the actions an organization takes to achieve long-term goals. The literature explicitly confirmed that these two concepts are linked and had worked successfully for organizations. The review found that organizational strategy begins with a summary of the organization’s beliefs, norms and values, and that organizational culture and strategy are intertwined. The study further confirmed that organizational culture could be considered as an organizational strategy because both serve the same purpose. The outcome of the study shows that organizational culture in itself is a unique strategy for organizational development. The results suggest that an organization maintains its culture as a strategy to gain a competitive advantage over its competitors.

  • Type: Review Article
  • Published on: 23rd February, 2021
  • Keywords: Organizational culture; Organizational strategy; Leadership;
  • Pages: 15-26
  • Received: 10th November, 2020
  • Final revision and acceptance: 22nd February, 2021
Volume XXIII, Issue 1, Cross-Cultural Management Journal
Issue 1

WORK LIFE BALANCE - A REVIEW OF THEORIES, DEFINITIONS AND POLICIES

Fatima R. KHATEEB
 

Work-life balance as a concept encompasses different formulations, theories, policies, and practices. The literature on the work-life balance presents a great deal of diversity. This paper succinctly presents the research work done as a formulation in form of the definitions, conceptualization in form of theories and deployment in form of organizational policies in the field of work-life balance while indicating the authors, research papers, books, journals etc.

  • Type: Review Article
  • Published on: 25th February, 2021
  • Keywords: Work-Life balance; WLB; Work-life balance definitions; Work-life balance policies;
  • Pages: 27-55
  • Received: 15th January, 2021
  • Final revision and acceptance: 24th February, 2021
Volume XXIII, Issue 1, Cross-Cultural Management Journal
Issue 1

THE PERCEPTION OF IMPLEMENTING INDUSTRY 4.0 ON SUPPLY CHAIN: A REVIEW ON SUSTAINABILITY PILLARS

Luma AL-QUDAH
 

Over the last few years, the topic of supply chain’s sustainability has been receiving more attention in order to attain positive sustainability results during the era of Industry 4.0. Supply 4.0 is seen as an approach to major sustainable progress being achieved. There is, however, no evidence to suggest what and how supply chain’s sustainability is affected by embracing Industry 4.0. The purpose of this research is to explore how supply chain is affected by integrating Industry 4.0 from sustainable point of view and to identify the economic, social and environmental factors resulted from this integration. Thus, 35 articles have been analyzed to explain the current status of the study and to delineate the key sustainability factors and subthemes for future studies. The paper suggests sub-goals or subthemes that could improve the understanding of how sustainability can be affected during the adoptions of digital technologies.

  • Type: Review Article
  • Published on: 15th April, 2021
  • Keywords: Industry 4.0; Supply chain; Sustainability;
  • Pages: 57-69
  • Received: 9th February, 2021
  • Final revision and acceptance: 14th April, 2021
Volume XXIII, Issue 1, Cross-Cultural Management Journal
Issue 1

INFLUENCE OF NATIONAL CULTURE ON CORPORATE SOCIAL RESPONSIBILITY

Caroline K. SOSCHINSKI, Mikaéli da S. GIORDANI, Roberto Carlos KLANN, Maria Margarete B. BRIZOLLA
 

The pressure for stakeholder transparency may vary depending on the context in which organizations operate, which may be due to different cultural conditions, values, and norms in each nation. This research analyzed the influence of each country's culture on corporate social responsibility. The analysis of 1,946 companies located in 23 countries, and from 2011 to 2017 showed that of the six cultural dimensions of the Hofstede model, the masculinity impacted corporate social responsibility practices. As expected, societies that prioritize individual interests and personal and financial fulfillment show lower engagement levels with practices related to interests outside the organization. It includes workforce, human rights, community, accountability practices, product use, resource use, reduction of pollutant emissions, and environmental innovation (a multidimensional concept used to measure corporate social responsibility). These findings may guide managers of organizations exposed to highly masculine cultures to mitigate the influence of the country's culture on corporate social responsibility. It is important because corporate engagement in social and environmental actions is perceived as an organizational strategy and generates benefits to organizations, both in terms of reputation as transparency.

  • Type: Original Research
  • Published on: 15th April, 2021
  • Keywords: Corporate Social Responsibility; National Culture; Social Practices; Environmental Practices;
  • Pages: 71-88
  • Received: 21st January, 2021
  • Final revision and acceptance: 14th April, 2021