This study examines the influence of cultural regions on the interdependence between delegation of authority and other management control (MC) practices. In particular, we assess whether one of the central contentions of agency theory, that incentive contracting and delegation are jointly...

There is growing interest in how management controls operate together as a package of interrelated mechanisms. Although theoretical debate dates back to the seminal paper of Otley (1980), there remains little empirical analysis of how control mechanisms combine. To increase knowledge in this...