سازگاری سازگاری: گسترش تئوری استراتژی سازگار برای حسابداری برای محیط کسب و کار شرق آسیا

This paper extends international business theory by providing insights into contextual boundaries of the dominant strategic adaptation model, based on assumptions of low power distance and a bottom-up management style. We challenge them by examining the context of Asian organizations with contrasting management style and ask how it is possible for them to adapt. We propose a supplementary “top-down” model of adaptation, supported by empirical data from East Asian organizations. The model involves low autonomy of lower- and middle-level managers, but fluid communication from bottom to top, enabling informed but authoritarian adaptive decision-making exclusively at the behest of top management.