Six aspects of the budget control processes integral to budget effectiveness that have been frequently researched (see, for instance, McNally [1980]; Homgren [1982]; Hawkins [1983]; Daley et al. [1985]; Magee [1986]; Nandan [1986]; Lukka [1988]; Welsch, Hilton and Gordon [1988]; Asada [1989a, b]), also lend themselves to be examined and meaningfully discussed in the context of cultural differences. They are: (1) communication and coordination processes resorted to in budget planning; (2) planning time horizons-long-range versus