The translation of corporate governance changes across national cultures: the case of Germany

• 成果类型: Article
• 署名作者: Buck, T; Shahrim, A
• 署名单位: Loughborough University; De Montfort University
• 刊物名称: JOURNAL OF INTERNATIONAL BUSINESS STUDIES
• ISSN/ISSBN: 0047-2506
• DOI: 10.1057/palgrave.jibs.8400109
• 发表日期: 2005
• 页码: 42-61
• 关键词: governance innovations; translation; Germany

摘要

Contrasting systems of corporate governance persist internationally but are subject to regulatory and firm-level institutional change. Such changes may be viewed as organisational innovations, often imported from the USA in the face of different national cultures. This paper analyses the implications of national culture for the translation of innovations, and provides case study illustrations of regulatory and firm-level governance changes experienced in Germany. These illustrations demonstrate that the diffusion of both kinds of change has been subject to substantial translation that is consistent with German national culture.