From a global integration perspective: accounting procedures in Danish-owned Estonian subsidiaries
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Date
2012Author
Thomsen, Jeanette
Sundgaard, Elin
Alver, Lehte
Alver, Jaan
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The purpose of this paper is to shed light on the integration of accounting procedures in Danish-owned Estonian subsidiaries. The paper elicits the extent to which different global integration modes are used to integrate one business function, i.e. the accounting function, and related human resource management (HRM) practices in the accounting function. The study analyses the use of four specific integration modes: people, information, formalization, and centralization. In selected Danish-owned subsidiaries in Estonia interviews were conducted with the accounting staff, using an interview guide. The related headquarters in Denmark were addressed with questionnaires eliciting their integration mode strategies. The findings indicate a differential usage of integration modes.