Impact of National Culture on Performance Measurement Systems in Manufacturing Firms

Ihssan Jwijati, Umit Sezer Bititci, Nigel Caldwell, Patrizia Garengo, Dan Wang

Research output: Contribution to journalArticlepeer-review

3 Citations (Scopus)
115 Downloads (Pure)


With globalisation, the use of performance measurement systems (PMS) for managing international operations is increasing. The purpose of this research is to explore how differences in national culture impact on the design and use of PMS. Despite considerable literature investigating the impact of national culture on management practices in general, studies focussing on understanding the impact of national culture on PMS are scarce. This study adopts an analytical framework based on social and technical controls, PMS lifecycle and Hofstede’s six dimensions of national culture to explore the complex impact of national culture on PMS using 10 case studies from five culturally diverse regions. Findings clarify previously inconclusive research results by explaining how various dimensions of national culture influence the technical and social dimensions of PMS. They also highlight, for the first time, the significance of the masculinity dimension of national culture. The paper concludes with recommendations for future research.
Original languageEnglish
Pages (from-to)1527-1542
Number of pages16
JournalProduction Planning and Control
Issue number16
Early online date21 Jan 2022
Publication statusPublished - 10 Dec 2023


  • Performance measurement
  • management control
  • masculinity
  • national culture
  • organisational control

ASJC Scopus subject areas

  • Computer Science Applications
  • Strategy and Management
  • Management Science and Operations Research
  • Industrial and Manufacturing Engineering


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