Performance Measurement Systems

Design and Adoption in German Multinational Companies

von Henrik Schirmacher

284 Seiten, Hardcover

Kurzbeschreibung des Verlags

Performance Measurement Systems (PMSs) are of utmost importance for multinational companies since they provide head offices with information on the subsidiaries’ performance and are expected to influence the subsidiaries’ decisions. However, despite their high importance, little is known about the design and adoption of PMSs in multinational companies. Therefore, this study analyzes in detail how head offices of German multinational companies design their PMSs. Furthermore, it also investigates how this PMS is adopted by the subsidiaries of these multinational companies. The findings have implications for researchers and practitioners such as management accountants in multinational companies’ head offices and subsidiaries.

• Reihe: Münsteraner Schriften zur Internationalen Unternehmensrechnung
• Themen: Wirtschaftswissenschaft, Finanzen, Betriebswirtschaft und Management Finanz- und Rechnungswesen Rechnungswesen Kosten- und Leistungsrechnung
• ISBN: 9783631821930
• Sprache: Englisch
• Erscheinungsdatum: 28.05.2020
• Größe: 21 x 14.8 cm
• Verlag: Peter Lang GmbH, Internationaler Verlag der Wissenschaften