Nexus of Management Controls and Organizational Culture: Two Comparative Cases from the Public and Private Sectors in Sri Lanka.

Purpose: Drawing empirical evidence from two leading business entities operating in the public (Cyclone) and private sectors (Hurricane) of Sri Lanka, this research delves into how management controls are differently formed with their given differing organizational cultures. Design/methodology: This study adopts the qualitative methodology and comparative case study approach and draws on Hofstede’s five cultural dimensions in making sense of the data. Data was collected through semi-structured, in-depth interviews with 18 members across the two entities. Findings: Observed through Hofstede’s five cultural dimensions, the paper reveals that in the context of the two organizations, while power distance, long-term orientation and uncertainty avoidance were instrumental in shaping management controls, cultural dimensions such as masculinity and femininity, collectivism and individualism do not play a significant role. Originality/value: This paper extends management control literature with a cultural orientation related to the interdependency between Hofstede’s five cultural dimensions and their influence on shaping management controls. This paper goes beyond national cultural dimensions and illuminates how Hofstede’s cultural dynamics are manifested within organizations amid contextual differences, and how such differences are enmeshed with MCS. The paper also illuminates how organizational cultures differ across public and private sector entities, with implications for their working environments and MCSs. [ABSTRACT FROM AUTHOR]