{"id":"https://openalex.org/W2006334109","doi":"https://doi.org/10.1016/s1044-5005(92)70008-0","title":"Multinational companies performance measurement systems: international perspectives","display_name":"Multinational companies performance measurement systems: international perspectives","publication_year":1992,"publication_date":"1992-06-01","ids":{"openalex":"https://openalex.org/W2006334109","doi":"https://doi.org/10.1016/s1044-5005(92)70008-0","mag":"2006334109"},"language":"en","primary_location":{"id":"doi:10.1016/s1044-5005(92)70008-0","doi":"https://doi.org/10.1016/s1044-5005(92)70008-0","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1044-5005(92)70008-0","pdf_url":null,"source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5006639550","display_name":"Jeff Coates","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I169199633","display_name":"Aston University","ror":"https://ror.org/05j0ve876","country_code":"GB","type":"education","lineage":["https://openalex.org/I169199633"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"J.B. Coates","raw_affiliation_strings":["Aston Business School, Aston University, Aston Triangle, Birmingham B4 7ET, U.K"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Aston Business School, Aston University, Aston Triangle, Birmingham B4 7ET, U.K","institution_ids":["https://openalex.org/I169199633"]}]},{"author_position":"middle","author":{"id":null,"display_name":"E.W. Davis","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I169199633","display_name":"Aston University","ror":"https://ror.org/05j0ve876","country_code":"GB","type":"education","lineage":["https://openalex.org/I169199633"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"E.W. Davis","raw_affiliation_strings":["Aston Business School, Aston University, Aston Triangle, Birmingham B4 7ET, U.K"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Aston Business School, Aston University, Aston Triangle, Birmingham B4 7ET, U.K","institution_ids":["https://openalex.org/I169199633"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103417190","display_name":"Clive R. Emmanuel","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I7882870","display_name":"University of Glasgow","ror":"https://ror.org/00vtgdb53","country_code":"GB","type":"education","lineage":["https://openalex.org/I7882870"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"C.R. Emmanuel","raw_affiliation_strings":["The University, Glasgow, G12 9QQ, U.K"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University, Glasgow, G12 9QQ, U.K","institution_ids":["https://openalex.org/I7882870"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5036183529","display_name":"Stephen Longden","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I169199633","display_name":"Aston University","ror":"https://ror.org/05j0ve876","country_code":"GB","type":"education","lineage":["https://openalex.org/I169199633"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"S.G. Longden","raw_affiliation_strings":["Aston Business School, Aston University, Aston Triangle, Birmingham B4 7ET, U.K"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Aston Business School, Aston University, Aston Triangle, Birmingham B4 7ET, U.K","institution_ids":["https://openalex.org/I169199633"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5004297129","display_name":"R.J. Stacey","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I169199633","display_name":"Aston University","ror":"https://ror.org/05j0ve876","country_code":"GB","type":"education","lineage":["https://openalex.org/I169199633"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"R.J. Stacey","raw_affiliation_strings":["Aston Business School, Aston University, Aston Triangle, Birmingham B4 7ET, U.K"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Aston Business School, Aston University, Aston Triangle, Birmingham B4 7ET, U.K","institution_ids":["https://openalex.org/I169199633"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3690,"currency":"USD","value_usd":3690},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":64,"citation_normalized_percentile":{"value":0.2433949,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"3","issue":"2","first_page":"133","last_page":"150"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.906000018119812},{"id":"https://openalex.org/keywords/performance-measurement-systems","display_name":"performance measurement systems","score":0.9869999885559082},{"id":"https://openalex.org/keywords/control-systems","display_name":"control systems","score":0.6439999938011169},{"id":"https://openalex.org/keywords/parent-subsidiary-relationships","display_name":"parent-subsidiary relationships","score":0.652999997138977},{"id":"https://openalex.org/keywords/corporate-objectives","display_name":"corporate objectives","score":0.7689999938011169},{"id":"https://openalex.org/keywords/managerial-incentives","display_name":"managerial incentives","score":0.8889999985694885},{"id":"https://openalex.org/keywords/managerial-responsibility","display_name":"management responsibility","score":0.6990000009536743},{"id":"https://openalex.org/keywords/cross-national-comparison","display_name":"cross-national comparison","score":0.503000020980835}],"concepts":[{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.9409226179122925},{"id":"https://openalex.org/C126071100","wikidata":"https://www.wikidata.org/wiki/Q658255","display_name":"Subsidiary","level":3,"score":0.7521212100982666},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.7507287263870239},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6684255599975586},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6041072607040405},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5925903916358948},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.5769721865653992},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.5279690027236938},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5072588324546814},{"id":"https://openalex.org/C141571065","wikidata":"https://www.wikidata.org/wiki/Q1771949","display_name":"Performance measurement","level":2,"score":0.4953104555606842},{"id":"https://openalex.org/C2781316041","wikidata":"https://www.wikidata.org/wiki/Q1230584","display_name":"Diversity (politics)","level":2,"score":0.490624338388443},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.22521305084228516},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18796342611312866},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16479557752609253},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.09764951467514038},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.08952134847640991},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.08009961247444153},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C19165224","wikidata":"https://www.wikidata.org/wiki/Q23404","display_name":"Anthropology","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/s1044-5005(92)70008-0","doi":"https://doi.org/10.1016/s1044-5005(92)70008-0","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1044-5005(92)70008-0","pdf_url":null,"source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Accounting Research","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals","score":0.44999998807907104}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W581251852","https://openalex.org/W625992751","https://openalex.org/W1489502445","https://openalex.org/W1600341419","https://openalex.org/W1964295097","https://openalex.org/W2005721219","https://openalex.org/W2072612324","https://openalex.org/W2103951518","https://openalex.org/W3022479487","https://openalex.org/W4210734981","https://openalex.org/W7043461119"],"related_works":["https://openalex.org/W2086959826","https://openalex.org/W2297903991","https://openalex.org/W2105494362","https://openalex.org/W2093936711","https://openalex.org/W2021515961","https://openalex.org/W565186548","https://openalex.org/W2074770791","https://openalex.org/W2792393629","https://openalex.org/W2727844382","https://openalex.org/W3197224063"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2018,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}