This Project studies the theoretical and practical the possible relationship between the culture and the management control system. The project started with the bibliographic review of culture and management control system texts that are written so far was done. Next the texts selected where delimitated and classified until the main concepts of both themes (culture & management control system) where discovered, where named as constructs that integrate both themes. The operationalization of the variables allowed to generate a quantitative analysis using statistical practices. Finally we present the results that demonstrate the level of importance perceived by respondents from subsidiaries located in different countries of the latin American firm Agrocampo S.A.S. in order to present findings that integrated the two themes involved in this analysis.
