/methodology/approach – Whitley’s model (1999) is adopted in the UAE business environment and the analyses are performed at the organisational level … influencing the MCS characteristics in the UAE organisations. However, these results do not entirely agree with Whitley’s model …

The paper tests the applicability of Whitley’ s business systems framework to the study of international differences in … corporate ownership structure. In support of Whitley’ s framework we document the existence of large differences among the … institutional determinants stressed by Whitley: structure of the financial system, government regulation and labour relations …