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Journal of International Business Studies

, Volume 23, Issue 4, pp 659–674 | Cite as

The Influence of Culture on Budget Control Practices in the USA and Japan: An Empirical Study

  • Susumu Ueno
  • Uma Sekaran
Article

Abstract

This article reports the results of a study that hypothesized the influence of culture on six aspects of budget control practices in the United States and Japan. Data were collected through questionnaires from 70 manufacturing companies in the United States and 149 such companies in Japan. Results of data analyses indicate that the Individualism-Collectivism dimension would seem to explain why the U.S. companies, compared to the Japanese companies, tend to use communication and coordination more extensively, build budget slack to a greater extent, and use long-term performance evaluations to a lesser extent. The implications of the results for further research and practice are discussed.

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Copyright information

© Academy of International Business 1992

Authors and Affiliations

  • Susumu Ueno
    • 1
  • Uma Sekaran
    • 2
  1. 1.Kanazawa College of Economics
  2. 2.Southern Illinois University-Carbondale

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