Wpływ kultury narodowej na systemy budżetowania w przedsiębiorstwach
Impact of national culture on budgeting systems in companies – literature review

Summary/Abstract: Since 1980, using Hofstede’s framework, many empirical studies in diverse fields have tried to show that variation in cultural values leads to a variation of the researched outcomes. The purpose of this paper is to review the literature on the impact of the national culture on budgeting system in a company. This overview shows that culture matters. However, it is not easy to infer clear-cut relations between cultural values, as conceptualized by Hofstede and his followers, and variables in budgeting systems. In future it is recommended to study some management control systems simultaneously as one packet, because of the interrelations between the systems. Moreover including institutional factors in future studies might also be useful to explain the difference in budgeting systems design in different cultures.

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