| Development depends on thought,not materials.No one can promote the Development of any enterprise,except for its employees.All the time the growth of enterprises has been considered to be an introduction of the technology and the transfers of the funds.The important idea of the developing cooperation is to recognizing the need of culture combining with local.Every company is diverse in development despite with which on the same institutional background and possess the same professional technology.Any kind of advanced ideas and values would allow to developing of the growth of any country,nations and even an organizations.It is no exaggeration to say that cultural values have been dominated in man‘s thinking with its inherent and stable characteristics.Cultural values are the soft strength and inexhaustible impetus of the development of the enterprise.Today‘s changeable and dynamic world presents the cultural diversity no matter from the practical activity or the values.The cultural differences and cultural changes have been not only happening in the past,but the future will continue to occur.Culture is presented in the form of mainstream values which is the necessary condition but not sufficient to the economic growth(Hofstede,2010).Hofstede(2005)has pointed out that one of the purposes of cross cultural studies is to promote cooperation between countries.To a certain extent,it also shows that the further research of national culture can promote the cooperation and common development of the nation.Because of the existence of national cultural differences,the society would have a different level of economic development.We have to admit such differential effects of the national culture,at the same time we also need to narrowing such kind of differences by going further studies,for the achieving the common prosperity of the nation,and for the common development of the social goals.Since ancient times China is a multi-national unified country,but in such special cultural context,we seem to be bearish an important role of the national culture to the development of the enterprise.Unfortunately,there is no systematic study of the impact of national cultural values on the performance of the enterprise.The goal of management control system is to monitor the organization's decision-making and guiding employee behavior in a reasonable way,so that enterprise can achieve organizational goals and improving enterprise performance(Bhimani et al.,2008).However,there are still many entrepreneur do not correctly understanding the importance of management control to the enterprise‘s development.Some believe that the implementation of management control with costs(Widener,2007),and other entrepreneur do not correctly understanding of the nature of the implementation of management control,and blindly perform it.One of the important reasons is that the role of the management controls which enhancing the performance have been in shortage supplying of the theoretical support.Although research has yielded fruitful results,but the positive and negative empirical results of researches,made the scholars have not really reflected the function of management control.Culture has shaped the organizational structure(Hofstede,2005),Modern enterprises are faced with a dynamic,diverse and complex environment.Business success depends on the adaptability?usage ability?strain capacity of the management control systems(???,2004),To a certain extent,it depends on any situational factors which enables management controls systems implementing effectively.However national culture is one of the important situational factors.The different cultural values may have different effects on the same management controls.However,the relationship between national culture and management control system is still unclear.Whether the national culture can play a decisive role in the management control of the enterprise is still not enough to support the results of the study.In the real world,the continuous development of information technology makes people's cognitive level is greatly improved,but uncertainty of the business environment did not decrease.This is because of the economic development and social progress which makes organizations faces the more complex environment.In a complex and dynamic environments,according to business situations,managers should need to measure advantages and disadvantages of their company,and to develop a suitable business strategy to deal with the uncertainty which comes from a variety of complex issues.Therefore,in such circumstances we have to consider the environmental uncertainties that brought about by the various effects.Does the different national cultural values held by managers would helping to improve enterprise performance? Does the management and control system really play an important role in the enterprise performance? Whether these different national cultural differences really can be used as a key factor in the effective implementation of management control? Managers who hold different values of national culture,would produce what kind of impaction on firm performance through management control systems? Further research on these issues would help to deepen the understanding of national culture,and to narrow the differences between national enterprises,thus to achieve the common development and prosperity of all ethnic groups in our country.Based on the summary of the domestic and foreign related research,it starts with huge theory about management control theory,cross culture theory,and contingency theory,and goes normative and empirical research about relationship between national culture value,management control and corporate performance.Firstly,after systematically analyzing existing literatures on national culture value,management control system,and firm performance,and selected suitable measurement models.Secondly,According to the interaction of the mechanism between the management control mechanism,contingency factors,national culture theory,this paper put forward the corresponding hypothesis;and it has continued to use the method of multi-layer linear regression analysis,hierarchical linear regression analysis,structural equation modeling and other methods to establish the mediation model,moderating model and other research models to test the hypothesis;Finally this dissertation has summed up the research conclusion,and put forward the corresponding countermeasures and suggestions and were noted in future research direction in this field.The main conclusions of this research are as follows:1.about the relationship between the national culture value and firm performance,(1)Although Xinjiang Province of Han,Hui and Uygur have been living in the same institutional system and the same social environment,but there are still significant differences between Han,Hui and Uygur which in a certain extent also proved Hofstede‘s(2005)point of view.(2)through the establishment of hierarchical regression model,it is concluded that not all of the national cultural values effect on the performance of the company to produce a predictive effect.The power distance can negatively predict the firm performance while the long-term orientation(Confucianism)and uncertainty avoidance can positively predict the firm performance.(3)In Addison,it has studying the national cultural values and corporate performance though introducing the contingency factors which is environmental uncertainty.It was found that the uncertainty of environment between the power distance and corporate performance play a mediating effect,instead of moderating effect,about the relationship between on long-term orientation and firm performance,uncertainty avoidance and firm performance,environmental uncertainty that does not play a mediating effect while does not play a moderating effect.2.About the relationship between the national culture value and management controls,(1)through the multiple linear regression analysis,the management control of the three national enterprises is analyzed,and it is concluded that there are significant differences between the Han,Wei and Hui groups in the management and control of the enterprise.(2)According to the theoretical framework of Merchant& Vander Stede,it is concluded that not all of the national cultural values have a predictive effect on management control,but most of them can play a decisive role in the management control.Among them,uncertainty avoidance,power distance,masculinity and restraint have a predictive effect on action control.About result control,Indulgence,masculinity,individualism has a positive predictive role,and for power distance and long-term orientation has negative predictive role on result controls.About personnel controls,masculinity,long-term orientation has positive predictive role on personnel controls,while power distance and uncertainty avoidance it has a negative predictive role on personnel controls.(3)The national level of culture is not the only key factor that leads to the difference of management control.The conclusion is consistent with the expectation.In influence of the national cultural values on the management control,as well as the other levels of culture,such as the values of the religious hierarchy of culture may be the exogenous factors that also leads to the differences in management control.(4)When firms are under the high circumstances,there is a positive correlation between power distance and personnel controls,namely environmental uncertainty plays a moderating effect.This shows that the enterprise which is in high environmental uncertainty,a high power distance of the cultural values of the managers will be more tend to personnel control,instead of action control.When the degree of environmental uncertainty is high,there would be a negative correlation between the power distance and the behavior control,at the same time the environmental uncertainty plays a moderating effect.This shows that the enterprise which is in a high environmental uncertainty,a high power distance of the cultural values would not tend to action controls.3.On the relationship between management controls and firm performance,(1)the result shows that the result controls and personnel controls is helpful to improve firm performance,But the non-financial performance would plays an mediation role;Owing to the existence of non-financial performance which would reduce the negative effect of action control on firm‘s financial performance.(2)This research has also studied two way interactive effects of management controls on firm performance.The result shows that result controls and personnel controls play a moderating role in negative relationship between action control and firm performance.(3)On the moderating effect of environmental uncertainty and firm performance,behavior control does not increase or decrease the effect of environmental uncertainty on firm performance;the result controls and personnel controls has played an moderating effect of environmental uncertainty on firm performance.4.On the relationship between national cultural values,management control and firm performance.The result show that the managers who holding a high power distance can enhance the enterprise performance by increasing the use of the results control or personnel control.A high degree of uncertainty avoidance or a long-term orientation of the culture,the increases degree of the result controls would enhance the performance of firms.According to the above empirical results,this dissertation summarizes the following points:(1)The theoretical framework of Merchant&Vander Stede which has a more comprehensive characteristic would more directly reflect the relationship between national culture value and management controls.(2)Because of the different levels of culture,we cannot really recognize the impact of cultural values on firm management controls.There is maybe other level of culture,such as the religious value would effects on firm performance.(3)The cultural values of does really matter with its strong and inherent characteristics of the national culture.(4)The interactive effect of management controls on the effect of firm performance has reflects the role of promoting the development of enterprises.(5)In a complex dynamic environment for enterprises,the most direct effect of management control is to help to improve the performance of enterprises.That is to some extent,the different mechanisms of management control can reduce the negative impact of environmental uncertainty on enterprise.(6)Managers who holding different values of national culture,the different management control mechanisms would have a mediating and moderating role on firm performance.In summary,national culture as a strong and stable value,and management controls with a moderating role are always does matters no matter under what kind of environment and has a great impact on the development of enterprises. |
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