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This study uses Hofstede’s cultural questionnaire to measure the cultural values of managers and non-managers located in four global locations: Hong Kong, Republic of Korea (Korea), Mexico, and the United States of America (USA). The cultural values of the sampled managers in each country are reported numerically and are visually compared to illustrate the hypothesized convergence of the cultural values. T-tests were used to detect significant differences in the cultural values from country to country.
The results indicate that cultural values of manufacturing mid-level managers are shifting but this shift appears to be a directed and purposeful shift towards common cultural values. It is argued that the findings of this research should encourage multinational firms to set up a single Management Control System (MCS) for the firm as whole for an efficient and effective use of resources.
Maria A Leach, University of Southern Mississippi
Eunsuh Lee, Ulsan National Institute of Science and Technology