Preparation Processes of Nonfinancial KPIs for Management Reports

Empirical Evidence on Process Design and Determinants

von Matthias Nienaber

340 Seiten, Hardcover

Kurzbeschreibung des Verlags

While nonfinancial key performance indicators have recently gained importance in corporate reporting, their preparation process for management reports has remained a «black box». Based on interviews with experts from various areas and hierarchical levels, the study empirically analyzes preparation processes in three publicly listed and four privately held German firms. The findings provide detailed insights into phases of preparation processes. Moreover, the promotor model is applied to determine the roles and communication of process participants. In addition, several internal and external factors influencing the process design are discussed using organizational theories. The findings of this study offer several implications for academics and stakeholders such as preparers or regulators.

• Reihe: Münsteraner Schriften zur Internationalen Unternehmensrechnung
• Themen: Wirtschaftswissenschaft, Finanzen, Betriebswirtschaft und Management Betriebswirtschaft und Management
• ISBN: 9783631802793
• Sprache: Englisch
• Erscheinungsdatum: 09.12.2019
• Größe: 21 x 14.8 cm
• Verlag: Peter Lang GmbH, Internationaler Verlag der Wissenschaften