Company Management Reports as Decision Support Tools in a Multinational Context

The purpose of company management reports is to support the decision makers of an organisation with timely and proper information. The needs and expectations of those individuals regarding management reports are partly subjective. Does the nationality of business decision makers play a role in the way they interpret and use the information put at their disposal in internal company reports? Milena Di Bucchianico looked for an answer to this question. She carried out an empirical investigation on Italian and German decision makers working in the same organisation and with comparable responsibilities, with the purpose to verify if, and how, their national culture influences the contribution of company management reports to their individual decision making process.