To the foregoing one might add the approach which, in addition to culture as an internal variable or as a metaphor, is centred on analysing culture as a broader variable, which goes beyond the organisation and its most immediate environment, introducing the nations’ culture (cross cultural-cross national perspective) as one of the conditioning elements of control systems (Inzerilli and Rosen, 1983; Ronen, 1986; Nath, 1988; Shin et al, 1990; Lachman et al., 1994). Despite the progress made by taking into account the cultural and anthropological aspects of control systems, this line of research is not without its critics. One of.
