Chinese-Mongolian Cultural Values and Divergent Internal Control Practices

Abstract

This study explores the interplay between Chinese and Mongolian cultural values and their divergent internal control practices, rooted in distinct historical and social contexts. Chinese cultural values, shaped by Confucianism, emphasize collectivism, hierarchy, and respect for authority, leading to centralized, compliance-driven internal control systems. In contrast, Mongolian values, derived from nomadic traditions, highlight community solidarity, adaptability, and communal decision-making, resulting in more flexible control mechanisms. The research examines historical influences (e.g., the Mongol Empire, Silk Road cultural exchange), core cultural dimensions (Confucianism in China, shamanism in Mongolia), and modern challenges (globalization, modernization) impacting both cultures’ control practices. It also identifies cross-cultural management implications and calls for culturally tailored strategies. Findings underscore that internal control effectiveness relies on aligning with local cultural norms, avoiding over-reliance on Western-centric frameworks.