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

References

• Acuña-Carvajal, F., Pinto-Tarazona, L., López-Ospina, H., Barros-Castro, R., Quezada, L., & Palacio, K. (2019). An integrated method to plan, structure and validate a business strategy using fuzzy DEMATEL and the balanced scorecard. Expert Systems with Applications, 122, 351–33. https://doi.org/10.1016/j.eswa.2019.01.030
   Web of Science ®Google Scholar
• Aguilera Caracuel, J., Aragón Correa, J. A., & Hurtado Torres, N. E. (2010). El desempeño medioambiental en empresas multinacionales: Influencia de la distancia institucional entre países. Cuadernos de Economía y Dirección de La Empresa, 13(44), 37–58. https://doi.org/10.1016/S1138-5758(10)70018-9
   Google Scholar
• Andersen, T. J., & Andersen, T. J. (2005). The performance effect of computer-mediated communication and decentralized strategic decision making. Journal of Business Research, 58(8), 1059–1067. https://doi.org/10.1016/j.jbusres.2004.02.004
   Web of Science ®Google Scholar
• Anthony, R. N., Dearden, J., & Vancil, R. (1974). MANAGEMENT CONTROL SYSTEMS-TEXT, CASES and READINGS (I. Richard D. Irwin, Eds.). Harvard Graduate School of Business Publications.
   Google Scholar
• Arjaliès, D. L. & Mundy, J.(2013). The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research, 24(4), 284–300.
   Web of Science ®Google Scholar
• Atuahene-Gima, K., Li, H., & De Luca, L. M. (2006). The contingent value of marketing strategy innovativeness for product development performance in Chinese new technology ventures. Industrial Marketing Management, 35(3), 359–372. https://doi.org/10.1016/j.indmarman.2005.05.017
   Web of Science ®Google Scholar
• Barañano, A. M. (2004). Métodos e Técnicas de Investigação em Gestão Manual de Apoio à Realização de Trabalhos de Investigação. Edições Sílabo 2004, 2.
   Google Scholar
• Barkema, H. G., Bell, J. H. J., & Pennings, J. M. (1996). Foreign entry, cultural barriers, and learning. Strategic Management Journal, 17(2), 151–166. https://doi.org/10.1002/(SICI)1097-0266(199602)17:2<151:AID-SMJ799>3.0.CO;2-Z
   Web of Science ®Google Scholar
• Barros, R. S., & Ferreira, A. (2022). Management control systems and innovation: A levers of control analysis in an innovative company. Journal of Accounting & Organizational Change, 18(4), 571–591. https://doi.org/10.1108/JAOC-09-2020-0137
   Web of Science ®Google Scholar
• Baxter, J., & Chua, W. F. (2003). Alternative management accounting research—whence and whither. Accounting, Organizations & Society, 28(2–3), 97–126. https://doi.org/10.1016/S0361-3682(02)00022-3
   Web of Science ®Google Scholar
• Bedeian, A. G., & Giglioni, G. B. (1974). A conspectus of management control theory: 1900-1972. Academy of Management Journal, 17(2), 292–305. https://doi.org/10.2307/254981
   Web of Science ®Google Scholar
• Berry, A. J., Coad, A. F., Harris, E. P., Otley, D. T., & Stringer, C. (2009). Emerging themes in management control: A review of recent literature. The British Accounting Review, 41(1), 2–20. https://doi.org/10.1016/j.bar.2008.09.001
   Google Scholar
• Birkinshaw, J., Morrison, A. J., Morrison, A. J., & Birkinshaw, J. (1995). Configurations of strategy and structure in subsidiaries of multi-national corporations. Journal of International Business Studies, 26(4), 729–753. https://doi.org/10.1057/palgrave.jibs.8490818
   Web of Science ®Google Scholar
• Björkman, A., & Piekkari, R. (2009). Language and foreign subsidiary control: An empirical test. Journal of International Management, 15(1), 105–117. https://doi.org/10.1016/j.intman.2008.12.001
   Web of Science ®Google Scholar
• Bracci, E., & Tallaki, M. (2021). Resilience capacities and management control systems in public sector organisations. Journal of Accounting & Organizational Change, 17(3), 332–351. https://doi.org/10.1108/JAOC-10-2019-0111
   Web of Science ®Google Scholar
• Brenner, B., & Ambos, B. (2013a). A question of legitimacy? A dynamic perspective on multinational firm control. Organization Science, 24(3), 773–795. https://doi.org/10.1287/orsc.1120.0760
   Web of Science ®Google Scholar
• Brenner, B., & Ambos, B. (2013b). Multinational firm control a question of legitimacy? A dynamic perspective on multinational firm control. Organization Science, 24(3), 773–795. October 2014 https://doi.org/10.1287/orsc.1120.0760
   Web of Science ®Google Scholar
• Busco, C., Giovannoni, E., & Scapens, R. W. (2008). Managing the tensions in integrating global organisations: The role of performance management systems. Management Accounting Research, 19(2), 103–125. https://doi.org/10.1016/j.mar.2008.02.001
   Web of Science ®Google Scholar
• Caldas, M. P., & Tonelli, M. J. (2002). Casamento, estupro ou dormindo com o inimigo? Interpretando imagens e representações dos sobreviventes de fusões e aquisições. Organizações & Sociedade, 9(23), 171–186. https://doi.org/10.1590/S1984-92302002000100010
   Google Scholar
• Chakrabarti, R., Gupta-Mukherjee, S., & Jayaraman, N. (2009). Mars–venus marriages: Culture and cross-border M&A. Journal of International Business Studies, 40(2), 216–236. https://doi.org/10.1057/jibs.2008.58
   Web of Science ®Google Scholar
• Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society Organizations Society, 28(2–3), 127–168. https://doi.org/10.1016/S0361-3682(01)00027-7
   Web of Science ®Google Scholar
• Chow, C. W., Kato, Y., & Shields, M. D. (1994). National culture and the preference for management controls: An exploratory study of the firm-Labor market interface. Accounting, Organizations & Society, 19(4–5), 381–400. https://doi.org/10.1016/0361-3682(94)90003-5
   Web of Science ®Google Scholar
• Cokins, G. (2017). Enterprise performance management (EPM) and the Digital Revolution. Performance Improvement, 56(4), 14–19. https://doi.org/10.1002/pfi.21698
   Google Scholar
• Collier, P. M. (2005). Entrepreneurial control and the construction of a relevant accounting. Management Accounting Research, 16(3), 321–339. https://doi.org/10.1016/j.mar.2005.06.007
   Google Scholar
• Dabic, M., González-Loureiro, M., & Furrer, O. (2014). Research on the strategy of multinational enterprises: Key approaches and new avenues. BRQ Business Research Quarterly, 17(2), 129–148. https://doi.org/10.1016/j.brq.2013.09.001
   Web of Science ®Google Scholar
• Davis, R. (1940). Industrial organization and management. Harper, Ed.).
   Google Scholar
• Direção Geral de Geologia e Energia. (2015). Mining Industry - Portugal. Statistical Information, 17, 1–15.
   Google Scholar
• Ditillo, A. (2004). Dealing with uncertainty in knowledge-intensive firms: The role of management control systems as knowledge integration mechanisms. Accounting, Organizations & Society, 29(3–4), 401–421. https://doi.org/10.1016/j.aos.2003.12.001
   Web of Science ®Google Scholar
• Dyson, R. G. (2000). Strategy, performance and operational research. Journal of the Operational Research Society, 51(1), 5–11. https://doi.org/10.1057/palgrave.jors.2600916
   Web of Science ®Google Scholar
• Ensign, P. (2007). The multinational Corporation as a coordinated network: Organizing and Managing differently. International Business Review, 41(3), 291–322. https://doi.org/10.1002/tie.4270410307
   Google Scholar
• Ensley, M. D., Pearce, C. L., & Hmieleski, K. M. (2006). The moderating effect of environmental dynamism on the relationship between entrepreneur leadership behavior and new venture performance. Journal of Business Venturing, 21(2), 243–263. https://doi.org/10.1016/j.jbusvent.2005.04.006
   Web of Science ®Google Scholar
• Etzioni, A. (1965). Organizational control structure. In C. R. McNally (Ed.), Handbook of organizations (pp. 650–677). Rand McNally & Co.
   Google Scholar
• Flamholtz, E. G. (1979). Toward a Psycho‐technical systems paradigm of organizational measurement. Decision Sciences, 10(1), 71–84. https://doi.org/10.1111/j.1540-5915.1979.tb00008.x
   Google Scholar
• Flamholtz, E. G. (1983). Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives. Accounting, Organizations & Society, 8(2–3), 153–169. https://doi.org/10.1016/0361-3682(83)90023-5
   Web of Science ®Google Scholar
• Flamholtz, E. G. (1996). Effective organizational control: A framework, applications, and implications. European Management Journal, 14(6), 596–611. https://doi.org/10.1016/S0263-2373(96)00056-4
   Google Scholar
• Flamholtz, E. G., Das, T. K., & Angeles, L. (1985). Toward an integrative framework of organizational control. Accounting, Organizations & Society, 10(1), 35–50. https://doi.org/10.1016/0361-3682(85)90030-3
   Web of Science ®Google Scholar
• Francis, J., Zheng, C., & Mukherji, A. (2009). An institutional perspective on foreign direct investment: A multi-level framework. Management International Review, 49(5), 565–583. https://doi.org/10.1007/s11575-009-0011-x
   Web of Science ®Google Scholar
• Franco, A. (2014). XX Congresso dos Engenheiros. DESAFIOS ACTUAIS E A NOVA VISÃO PARA O FUTURO DA INDÚSTRIA EXTRACTIVA.
   Google Scholar
• Gammelgaard, J., Mcdonald, F., Stephan, A., Tu, H., & Dörrenbächer, C. (2012). The impact of increases in subsidiary autonomy and network relationships on performance. International Business Review, 21(6), 1158–1172. https://doi.org/10.1016/j.ibusrev.2012.01.001
   Web of Science ®Google Scholar
• Geary, J., & Nyiawung, J. (2021). The impact of Chinese investments on western multinational enterprises ’ work and employment practices: A consideration of institutional, political and dominance effects. Human Relations, 75(5), 842–870. https://doi.org/10.1177/0018726721998432
   Web of Science ®Google Scholar
• Giraud, F., Zarlowski, P., Saulpic, O., Lorain, M.-A., & François Fourcade, J. M. (2011). The art of management control - issues and practices. Pearson Education France, 1, 1–306.
   Google Scholar
• Goll, I., & Rasheed, A. (2004). The moderating effect of environmental munificence and dynamism on the relationship between discretionary social responsibility and firm performance. Journal of Business Ethics, 49(1), 41–54. https://doi.org/10.1023/B:BUSI.0000013862.14941.4e
   Web of Science ®Google Scholar
• Gond, J.-P., Grubnic, S., Herzig, C., & Moon, J. (2012). Configuring management control systems: Theorizing the integration of strategy and sustainability. Management Accounting Research, 23(3), 205–223. https://doi.org/10.1016/j.mar.2012.06.003
   Web of Science ®Google Scholar
• Granlund, M., & Lukka, K. (1998). Towards increasing business orientation: Finnish management accountants in a changing cultural context. Management Accounting Research, 19(2), 185–211. https://doi.org/10.1006/mare.1998.0076
   Google Scholar
• Grove, C. (2005). GLOBE (2004) - worldwide differences in Business values and practices: Overview of GLOBE research findings. GroveWell LLC. Global leadership solutions.
   Google Scholar
• Hamid Hawass, H. (2010). Exploring the determinants of the reconfiguration capability: A dynamic capability perspective. European Journal of Innovation Management, 13(4), 409–438. https://doi.org/10.1108/14601061011086276
   Google Scholar
• Harrison, G., & Mckinnon, J. (1999). Cross-cultural research in management control systems design: A review of the current state. Accounting, Organizations & Society, 24(5–6), 483–506. https://doi.org/10.1016/S0361-3682(97)00048-2
   Web of Science ®Google Scholar
• Harvey, M., Speier, C., & Novecevic, M. M. (2001). A theory-based framework for strategic global human resource staffing policies and practices. The International Journal of Human Resource Management, 12(6), 898–915. https://doi.org/10.1080/09585190122394
   Web of Science ®Google Scholar
• Henri, J. F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations & Society, 31(6), 529–558. https://doi.org/10.1016/j.aos.2005.07.001
   Web of Science ®Google Scholar
• Hofstede, G. (1980). Culture’s consequences: International differences in work-related values. Beverly Hi.
   Google Scholar
• Hoppmann, A. H. (2008). INTERACTIVITY – control mechanism or management tool ?. Copenhagen Business School.
   Google Scholar
• Icfai. (2006). Principles of management control systems principles of management control systems. Icfai University.
   Google Scholar
• Ilhan-Nas, T., Okan, T., Tatoglu, E., Demirbag, M., & Glaister, K. W. (2018). The effects of ownership concentration and institutional distance on the foreign entry ownership strategy of Turkish MNEs. Journal of Business Research, 93, 173–183. https://doi.org/10.1016/j.jbusres.2018.02.006
   Web of Science ®Google Scholar
• Ivarsson, I. & Vahlne, J. E.(2002). Technology integration through international acquisitions: The case of foreign manufacturing TNCs in Sweden. Scandinavian Journal of Management, 18(1), 1–27.
   Google Scholar
• Jaeger, A., & Baliga, B. (1985). Control systems and strategic adaptation: Lessons from the Japanese experience. Strategic Management Journal, 6(2), 115–134. https://doi.org/10.1002/smj.4250060203
   Web of Science ®Google Scholar
• Jaussaud, J., & Schaaper, J. (2006). Control mechanisms of their subsidiaries by multinational firms: A multidimensional perspective. Journal of International Management, 12(1), 23–45. https://doi.org/10.1016/j.intman.2005.04.001
   Google Scholar
• Jukka, T. (2021). Does business strategy and management control system fit determine performance? International Journal of Productivity and Performance Management, 72(3), 659–678. https://doi.org/10.1108/IJPPM-11-2020-0584
   Web of Science ®Google Scholar
• Kawai, N., & Strange, R. (2014). Subsidiary autonomy and performance in Japanese multinationals in Europe. International Business Review, 23(3), 504–515. https://doi.org/10.1016/j.ibusrev.2013.08.012
   Web of Science ®Google Scholar
• Keupp, M. M., Palmie´, M., & Gassmann, O. (2011). Achieving subsidiary integration in International innovation by managerial “tools”. Management International Review, 51(2), 213–239. https://doi.org/10.1007/s11575-011-0072-5
   Web of Science ®Google Scholar
• Keupp, M. M., Palmié, M., & Gassmann, O. (2011). Achieving subsidiary integration in international innovation by managerial “tools”. Management International Review, 51(2), 213–239. https://doi.org/10.1007/s11575-011-0072-5
   Web of Science ®Google Scholar
• Kostova, T., & Zaheer, S. (1999). Organizational legitimacy under conditions of complexity: The case of the multinational enterprise. The Academy of Management Review, 24(1), 64–81. https://doi.org/10.2307/259037
   Web of Science ®Google Scholar
• Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations & Society, 22(2), 207–232. https://doi.org/10.1016/S0361-3682(95)00040-2
   Web of Science ®Google Scholar
• Leite, J. A. M. (2015). Abordagem Histórica e Institucional da Mudança em Contabilidade de Gestão : o Caso da Normalização nos Hospitais Públicos Portugueses. Universidade do Minho.
   Google Scholar
• Lepak, D. P., Takeuchi, R., & Snell, S. A. (2003). Employment flexibility and firm performance: Examining the interaction effects of employment mode, environmental dynamism, and technological intensity. Journal of Management, 29(5), 681–703. https://doi.org/10.1016/S0149-2063(03)00031-X
   Web of Science ®Google Scholar
• Luo, Y. (2003). Market-seeking MNEs in an emerging market: How parent–subsidiary links shape overseas success. Journal of International Business Studies, 34(3), 290–309. https://doi.org/10.1057/palgrave.jibs.8400027
   Web of Science ®Google Scholar
• Malmi, T., Bedford, D. S., Brühl, R., Dergård, J., Hoozée, S., Janschek, O., & Willert, J. (2022). The use of management controls in different cultural regions: An empirical study of Anglo-Saxon, Germanic and Nordic practices. Journal of Management Control, 33(3), 273–334. https://doi.org/10.1007/s00187-022-00342-x
   Web of Science ®Google Scholar
• Malmi, T., Bedford, D. S., Brühl, R., Dergard, J., Hoozée, S., Janschek, O., Willert, J., Ax, C., Bednarek, P., Gosselin, M., Hanzlick, M., Israelsen, P., Johanson, D., Johanson, T., Madsen, D. O., Rohde, C., Sandelin, M., Strömsten, T., & Toldbod, T. (2020). Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions. Accounting, Organizations & Society, 86, 101116. https://doi.org/10.1016/j.aos.2020.101116
   Web of Science ®Google Scholar
• Malmi, T., & Brown, D. A. (2008). Management control systems as a package—opportunities, challenges and research directions. Management Accounting Research, 19(4), 287–300. https://doi.org/10.1016/j.mar.2008.09.003
   Web of Science ®Google Scholar
• Mao, Y., Norkaew, O., & Liu, Y. (2020). Parent-firm advantages and management control effects on subsidiary performance in emerging economies: A study of foreign direct investment in Thailand. Asia Pacific Business Review, 26(4), 396–424. https://doi.org/10.1080/13602381.2020.1726047
   Web of Science ®Google Scholar
• Merchant, K. A., & Van der Stede, W. A. (2012). Management control systems: Performance measurement, evaluation and incentives (3a ed.). FT Prentice Hall.
   Google Scholar
• Meyer, J., & Rowan, B. (1991). Institucionalized organizations: Formal structure as myth and ceremony. In W. Powell & P. DiMaggio (Eds.), The new institutionalism in organizational analysis (pp. 41–62). The University of Chicago Press.
   Google Scholar
• Milliken, F. J. (1987). Three types of perceived uncertainty about the environment: State, effect, and response uncertainty. Academy of Management Review, 12(1), 133–143. https://doi.org/10.5465/AMR.1987.4306502
   Web of Science ®Google Scholar
• Mintzberg, H. (1990). The design School: Reconsidering the basis premises of strategic management. Strategic Management Journal, 11(3), 171–195. https://doi.org/10.1002/smj.4250110302
   Web of Science ®Google Scholar
• Mirchandani, D. A., & Lederer, A. L. (2008). The impact of autonomy on information systems planning effectiveness. Omega, 36(5), 789–807. https://doi.org/10.1016/j.omega.2006.04.001
   Web of Science ®Google Scholar
• Mitter, C., Kuttner, M., Duller, C., & Sommerauer, P. (2023). Does national culture impact management control systems? A systematic literature review. Review of Managerial Science. https://doi.org/10.1007/s11846-023-00661-w
   Web of Science ®Google Scholar
• Moilanen, S. (2008). The role of accounting and an intermediate subsidiary in the management control system. Management Accounting Research, 19(3), 252–269. https://doi.org/10.1016/j.mar.2008.06.002
   Web of Science ®Google Scholar
• Montgomery, C. A. (2008). Putting leadership back into strategy. Havard Business Review, 86(1), 54–60.
   PubMed Web of Science ®Google Scholar
• Mundy, J. (2010). Creating dynamic tensions through a balanced use of management control systems. Accounting, Organizations & Society, 35(5), 499–523. https://doi.org/10.1016/j.aos.2009.10.005
   Web of Science ®Google Scholar
• Nixon, W., & Burns, J. (2005). Management control in the 21st century. Management Accounting Research, 16(3), 260–268. https://doi.org/10.1016/j.mar.2005.07.001
   Google Scholar
• Nuhu, N. A., Baird, K., & Appuhami, R. (2019). The impact of management control systems on organizational change and performance in the public sector. Journal of Accounting & Organizational Change, 15(3), 473–495. https://doi.org/10.1108/JAOC-08-2018-0084
   Web of Science ®Google Scholar
• O’Donnell, W. S. (2000). Managing foreign subsidiaries: Agents of headquarters or and interdependent network? Strategic Management Journal, 21(5), 525–548. https://doi.org/10.1002/(SICI)1097-0266(200005)21:5<525:AID-SMJ104>3.0.CO;2-Q
   Web of Science ®Google Scholar
• Otley, D. T., & Berry, A. J. (1980). Control, organisation and accounting. Accounting, Organizations & Society, 5(2), 231–246. https://doi.org/10.1016/0361-3682(80)90012-4
   Google Scholar
• Ouchi, W. (1979).A conceptual framework for the design of organizational control mechanisms. Management Science, 25(9), 833–848. https://doi.org/10.1007/978-1-4899-7138-8_4
   Web of Science ®Google Scholar
• Ouchi, W. G. (1975). Markets, bureaucracies and Clans. Administrative Science Quarterly, 25(1), 129–142. https://doi.org/10.2307/2392231
   Google Scholar
• Ouchi, W. G. (1977). The relationship between organizational structure and organizational control. Administrative Science Quarterly, 22(1), 95. https://doi.org/10.2307/2391748
   Web of Science ®Google Scholar
• Ouchi, W. G. (1979). A conceptual framework for the design of organizational control mechanism. Management Science, 25(9), 833–848. https://doi.org/10.1287/mnsc.25.9.833
   Web of Science ®Google Scholar
• Ouchi, W. G., & M, J. A. (1978). Type Z organization: Stability in the midst of moblility. Academy of Management Review, 3(2), 305–314. https://doi.org/10.2307/257670
   Google Scholar
• Ouchi, W. G., & Maguire, M. A. (1975). Organizational control: Two functions. Administrative Science Quarterly, 20(4), 559–569. https://doi.org/10.2307/2392023
   Web of Science ®Google Scholar
• Park, B. I., & Choi, J. (2014). Control mechanisms of MNEs and absorption of foreign technology in cross-border acquisitions §. International Business Review, 23(1), 130–144. https://doi.org/10.1016/j.ibusrev.2013.03.004
   Web of Science ®Google Scholar
• Parker, L. D., & Chung, L. H. (2018). Structuring social and environmental management control and accountability: Behind the hotel doors. Accounting Auditing & Accountability Journal, 31(3), 993–1023. https://doi.org/10.1108/AAAJ-04-2016-2513
   Web of Science ®Google Scholar
• Piekkari, R., Welch, C., & Paavilainen, E. (2009). The case study as disciplinary convention: Evidence from international business journals. Organizational Research Methods, 12(3), 567–589. https://doi.org/10.1177/1094428108319905
   Web of Science ®Google Scholar
• Rabbiosi, L. (2011). Subsidiary roles and reverse knowledge transfer: An investigation of the effects of coordination mechanisms. Journal of International Management, 17(2), 97–113. https://doi.org/10.1016/j.intman.2010.10.001
   Web of Science ®Google Scholar
• Rodrigues, M., Do Céu Alves, M., Oliveira, C., Vale, J., & Silva, R. (2021). The impact of strategy, environment, and the management system on the foreign subsidiary: The implication for open innovation. Journal of Open Innovation: Technology, Market, and Complexity, 7(1), 1–23. https://doi.org/10.3390/joitmc7010051
   Google Scholar
• Ronda-Pupo, G. A., & Angel, L. (2012). Dynamics of the evolution of the strategy concept 1962 – 2008: A co-word analysis. Strategic Management Journal, 188(2), 162–188. https://doi.org/10.1002/smj.948
   Google Scholar
• Roth, K., & Nigh, D. (1992). The effectiveness of headquarters-subsidiary relationships: The role of coordination, control, and conflict. Journal of Business Research, 25(4), 277–301. https://doi.org/10.1016/0148-2963(92)90025-7
   Web of Science ®Google Scholar
• Ryan, B., Scapens, R. W., & Theobold, M. (2002). Methodology in finance and Accounting. Research Methods in Finance and Accounting, 12(2), 390–393. https://doi.org/10.1080/0963818032000089427c
   Google Scholar
• Sageder, M., & Feldbauer-Durstmüller, B. (2019). Management control in multinational companies: a systematic literature review. Review of Managerial Science, 13(5), 875–918. https://doi.org/10.1007/s11846-018-0276-1
   Web of Science ®Google Scholar
• Sarala, R. M., & Vaara, E. (2010). Cultural differences, convergence, and crossvergence as explanations of knowledge transfer in international acquisitions. Journal of International Business Studies, 41(8), 1365–1390. https://doi.org/10.1057/jibs.2009.89
   Web of Science ®Google Scholar
• Silva, R., & Silva, P. (2013). O contributo dos métodos qualitativos na investigação em contabilidade de gestão. Indagatio Didactica, 5(2), 1047–1063. http://revistas.ua.pt/index.php/ID/article/viewArticle/2509
   Google Scholar
• Simons, R., & Simons. (1995). Levers of control: How managers use innovative control systems to drive strategic renewal. Strategic Management Journal, 15(3), 169–189. https://doi.org/10.1002/smj.4250150301
   Web of Science ®Google Scholar
• Straub, E., & Zecher, C. (2013). Management control systems: A review. Journal of Management Control, 23(2013), 233–268. https://doi.org/10.1007/s00187-012-0158-7
   Google Scholar
• Taggart, J., & Hood, N. (1999). Determinants of autonomy in multinational corporation subsidiaries. European Management Journal, 17(2), 226–236. https://doi.org/10.1016/S0263-2373(98)00081-4
   Google Scholar
• Tannenbaum, A. (1962). Control in organization. McGraw-HilL., Ed.).
   Google Scholar
• Tanure, B., Evans, P., Cançado, V. L., & Cruz, M. D. A. (2011). Gestão de Recursos Humanos: Análise das Diferenças entre Empresas Nacionais e Multinacionais localizadas no Brasil. Encontro Nacional Da ANPAD - Enanpad, (4), 1–17.
   Google Scholar
• Thompson, J. D. (1967). Organizations in action. McGraw-Hill.
   Google Scholar
• Weber, M. (1947). The theory of social economic organisations. New York Free Press.
   Google Scholar
• Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations & Society, 32(7–8), 757–788. https://doi.org/10.1016/j.aos.2007.01.001
   Web of Science ®Google Scholar
• Wilkinson, T. J., Peng, G. Z., Brouthers, L. E., & Beamish, P. W. (2008). The diminishing effect of cultural distance on subsidiary control. Journal of International Management, 14(2), 93–107. https://doi.org/10.1016/j.intman.2007.08.003
   Web of Science ®Google Scholar
• Xenia, R., Mário, C., & Ogasavara, H. (2019). The impact of institutional distance and experiential knowledge on the internationalization speed of Japanese MNEs. Asian Business & Management. https://doi.org/10.1057/s41291-019-00093-z
   Web of Science ®Google Scholar
• Xinxiang, L. (2016). The design and use of management control systems in a Chinese multinational Corporation: A neo-institutional perspective. FACULTY OF BUSINESS AND LAW, Southampton Business School.
   Google Scholar
• Yahiaoui, D., & Farndale, E. (2021). Culture and performance appraisal in multinational enterprises: Implementing French headquarters’ practices in middle East and North Africa subsidiaries. Human Resource Management, 60(5), 771–785. https://doi.org/10.1002/hrm.22063
   Web of Science ®Google Scholar
• Yamin, M., & Andersson, U. (2011). Subsidiary importance in the MNC: What role does internal embeddedness play? International Business Review, 20(2), 151–162. https://doi.org/10.1016/j.ibusrev.2010.07.005
   Web of Science ®Google Scholar
• Yin, R. (2015). Case study research: Design and methods - applied social research methods series (6th ed.). Sage Publications, Inc.
   Google Scholar
• Young, S., & Tavares, A. T. (2004). Centralization and autonomy: Back to the future. International Business Review, 13(2), 215–237. https://doi.org/10.1016/j.ibusrev.2003.06.002
   Google Scholar
• Yue, Q., Deng, P., Cao, Y., & Hua, X. (2021). Post-acquisition control strategy and cross-border acquisition performance of Chinese MNEs: A fsQCA approach. Management Decision, 59(12), 2970–2991. https://doi.org/10.1108/MD-08-2020-0986
   Web of Science ®Google Scholar
• Zago, C. C., & Retour, D. (2013). Cultura organizacional: nível coletivo constitutivo da gestão por competências. Gestão & Produção, 20(1), 180–191. https://doi.org/10.1590/S0104-530X2013000100013
   Google Scholar
• Zhang, M. M., & Beamish, P. W. (2019). An institutional response model to economic liberalization: Japanese MNEs ’ ownership choices in China. Asia Pacific Journal of Management, 36(1), 33–59. https://doi.org/10.1007/s10490-017-9549-5
   Web of Science ®Google Scholar