BUDGET CONTROL PRACTICES
AND THE TWO CULTURAL DIMENSIONS
Each of the six budget control practices mentioned earlier was examined in the context of one or both of the cultural dimensions of individualism-collectivism and uncertainty avoidance, depending upon which cultural dimension(s) would have a logical direct impact on the practices investigated. Hypotheses were developed to test that culture is an explanatory variable for the differ ences found in the budgetary practices between the U.S. and Japan.