Management Accounting &; Control Scales Handbook (häftad)
Format
Häftad (Paperback / softback)
Språk
Engelska
Antal sidor
327
Utgivningsdatum
2007-10-01
Upplaga
2008 ed.
Förlag
Deutscher Universitats-Verlag
Originalspråk
German
Medarbetare
Schäffer, Utz (ed.)
Illustrationer
biography
Dimensioner
210 x 148 x 18 mm
Vikt
390 g
Antal komponenter
1
Komponenter
Paperback
ISBN
9783835005259
Management Accounting &; Control Scales Handbook (häftad)

Management Accounting &; Control Scales Handbook

Häftad Engelska, 2007-10-01
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Utz Schaffer describes all scales, including the psychometric qualities as well as samples which have been used in great detail. Thus, the reader of this book can avoid reinventing the wheel as it will in many cases reduce the need to conceptualize, test, and validate a measure from scratch.
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"[...] Utz Schaffer [leistet] mit seinem Managing Accounting & Control Scales Handbook ein bedeutender Beitrag zur Forschung im Bereich Controlling [...]. Forschende, welche primar im Bereich Controlling oder an deren Schnittstellen wie beispielsweise Marketingcontrolling oder Logistikcontrolling arbeiten, erhalten eine hervorragende Ubersicht uber die vielfaltigen in diesem Gebiet verwendeten Konstrukte." Marketing Review St. Gallen, 01/2009

Övrig information

Prof. Dr. Utz Schaffer ist Inhaber des Lehrstuhls fur Controlling und Unternehmenssteuerung an der WHU - Otto Beisheim School of Management in Vallendar.

Innehållsförteckning

to Construct Measurement.- Accounting Control (in R&D Organizations).- Adaptation of Metrics.- Adaptiveness.- Affective Conflicts.- Allocation (in the Context of Business Networks).- Analysis and Creativity in Planning Behavior.- Anticipation of Decision Enforcement.- Balance of Metrics.- Behavior Control (in R&D Organizations).- Benchmarking.- Board Director Review.- Breadth of ABC Use.- Budget Adequacy.- Budget Goal Commitment.- Budget Participation.- Centralisation.- Championing in Strategy Implementation.- Cognitive Conflicts.- Coherence of Metrics.- Collaboration.- Collateral Learning.- Company Training.- Competitive Intensity.- Conceptual Use of Controlling Information.- Conceptual Use of Metrics.- Conflict Intensity.- Conflict Resolution.- Connection of Strategic and Operative Planning.- Connection of Strategy Development and Strategic Planning.- Consensus.- Consensus Orientation.- Constructive Transparency.- Contact Frequency.- Controller Support.- Coordination through Personal Order.- Coordination through Plans.- Cost Consciousness.- Critical Counterpart.- Culture of Mutual Trust.- Data Manipulation.- Decision-Making (Learning Ex Ante).- Decision-Making Style.- Decision Quality.- Delegation of Strategic Planning.- Detail in Reports.- Diagnostic Use of Metrics.- Distribution of Information.- Divisional Dependence.- Dysfunctional Behavior.- Dysfunctional Behavior.- Economic performance (Return on sales).- Education of Cost Accounting Staff.- Effectiveness of Budgetary Monitoring.- Effectiveness of Operational Monitoring.- Effectiveness of Strategic Monitoring.- Effectiveness of Strategy Formulation.- Effectiveness of Strategy Implementation.- Efficiency of Monitoring.- Enforcement of Decisions (Ex Ante).- Enforcement of Decisions (Ex Post).- Ethical Orientation.- Evaluation (in the Context of Business Networks).- Expected Market Performance (of Subsidiaries).- External Significance of Logistics.- Feedback.- Feedback-seeking Behavior.- Fit with Vision.- Flow Orientation of Cost Accounting.- Flow Orientation of Monitoring.- Flow Orientation of the Metrics System.- Focus of Operative Monitoring - Analysis.- Focus of Operative Monitoring - Corrective Action.- Formaliation.- Formalization (of Strategic Planning).- Functional Integration.- Generation of Information (formal).- Generation of Information (informal).- Goal Congruence of Incentive System.- Goal Setting.- Headquarter Control.- Headquarter-Subsidiary Centralization.- Headquarter-Subsidiary Communication.- Headquarter-Subsidiary Cooperation.- Horizontal Coordination.- Implementation Success.- Importance of a Strategy.- Importance of Costs.- Importance of Strategic Action Plans.- Indirect Enforcement.- Influence (of Controlling Department).- Informal Reporting.- Information Technology Sophistication (for Activity Based Costing).- Information Supply and Preparation.- Information Tool (Cost Accounting).- Instrumental Use of Controlling Information.- Instrumental Use of Metrics.- Intensity of Monitoring.- Intensity of Strategic Monitoring - Analysis.- Intensity of Strategic Monitoring - Corrective Action.- Interaction.- Interactive Use of Metrics.- Intercorporate Interaction (in MNCs).- Interest Clarity.- Internal Complexity.- Internal Customer Orientation of the Controlling Department (Direct Measurement).- Internal Dynamics.- Internal Significance of Logistics.- Intrinsic Motivation to Plan.- Intuition.- Involvement of a Strategy.- Involvement of External Persons.- Involvement of External Persons (Attitude).- Involvement of External Persons (Establishment of Problem Awareness).- Job Performance.- Job Satisfaction.- Job-related Information.- Job-related Stress.- Learning Tool (Cost accounting).- Logistics Controlling Basis.- Logistics Controlling Cost Details.- Logistics Performance over Time.- Management Attention on Costaccounting.- Management Involvement.- Managerial Performance.- Manipulation of Performance Measures.- Market-based Performance.- Market Dynami