Country‐Specific Profiles of Performance Management in China,Germany, and the United States—An Empirical Test

The vast majority of the literature on performance management (PM) chooses a contextual perspective, focusing on the cross‐country comparison of single elements of the PM system. Simultaneously, a conceptual basis and an encompassing comprehension of country‐specific peculiarities are lacking. Based on a suggested conceptualization of the elements of PM (criteria, actors, methods, purposes, feedback) and hypotheses developed from an encompassing literature review, the authors present empirical findings from a quantitative study including 167 managers from multinational enterprise (MNE) subsidiaries in three culturally and institutionally diverse major economies (Germany, United States, and China). Contrary to what the literature suggests about the local peculiarities of PM, the results of the present study show significant country‐specific differences in only 6 out of 16 investigated PM features. Furthermore, the analytical categorization of “Western” countries versus China cannot be empirically confirmed. In contrast, more similarities between China and Germany than between Germany and the United States are identified. © 2014 Wiley Periodicals, Inc.