This article reports the results of a study that hypothesized the influence of culture on six aspects of budget control practices in the United States and Japan. Data were collected through questionnaires from 70 manufacturing companies in the United States and 149 such companies in Japan....

This paper summarizes the issues and concerns of critics of cross-cultural research, and discusses how they are being addressed by researchers. Given the state of the art and the complexity of this field of research, the author recommends more inductive research and the pursuit of appropriate,...