The Use of Organizational Controls and Their Effects on Data Manipulation and Management Myopia: A US vs Japan Comparison
April 15, 1993
Two prior papers by Merchant (1985b, 1990) have discussed the use of perhaps the five most important types of management controls used at profit center organization levels (net income targets, expense targets, headcount constraints, procedural controls, and directives given by higher management) and the behavioral effects of these controls. This study by Chee W. Chow, Yutaka Kato, and Kenneth A. Merchant describes a cross-cultural extension of Merchant's study.