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Performance Measurement Systems : Design and Adoption in German Multinational Companies. 業績測定システム -ドイツの多国籍企業におけるデザインと採用-
・ISBN 978-3-631-82193-0 hard SFR 82.50
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| 著者・編者 | Schirmacher, Henrik, |
|---|---|
| シリーズ | Münsteraner Schriften zur Internationalen Unternehmensrechnung |
| 出版社 | (P. Lang, SZ) |
| 出版年月 | 2020 |
| ページ数 | 300 S. |
| 言語 | ENG |
| ニュース番号 | <659-626 659-L1599> |
解説
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.