You might think that firms with bureaucratic cultures would emphasize their use of management control systems. Contrary to expectations, firms with bureaucratic cultures are not users of management control systems!
Copyright 2013 by IMA®, Montvale, N.J., www.imanet.org, used with permission.
Lee, Michael T. and Widener, Sally K.. (2013). "Culture and Management Control Systems in Today’s High-Performing Firms". Management Accounting Quarterly, 14(2), 11-18.