A fundamental challenge for management in the twenty-first century is effectively guiding and directing subordinate behavior amidst increasing globalization and cross-cultural impacts. This study addresses the underexplored area of management control practices across cultures, specifically examining whether firms should standardize control methods from their home base or adapt them to local contexts. Utilizing a generalized industry sample from Belgium, Canada, Germany, and Poland, the research investigates the significance of culture in control areas such as performance measurement, evaluation, and reward systems. The theoretical framework draws from the GLOBE project, new institutionalism, stakeholder theory, and contingency theory, with hypotheses tested through mean comparisons (ANOVA, ANCOVA). The findings reveal notable cultural differences in various control practices, offering new insights into the interplay between culture and management control. This work highlights the importance of adapting management control practices to local needs while identifying areas where harmonization across the organization is possible. It also emphasizes opportunities for future empirical cross-cultural research and conceptual advancements in the field, making it relevant for both researchers and practitioners.
