Schäffer Management Accounting & Control Scales Handbook
1. Auflage 2007
ISBN: 978-3-8350-5471-4
Verlag: Deutscher Universitätsverlag
Format: PDF
Kopierschutz: 1 - PDF Watermark
E-Book, Englisch, 311 Seiten, Web PDF
Reihe: Business and Economics
ISBN: 978-3-8350-5471-4
Verlag: Deutscher Universitätsverlag
Format: PDF
Kopierschutz: 1 - PDF Watermark
Utz Schäffer 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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Research
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Weitere Infos & Material
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 ProblemAwareness).- 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 Dynamics.- Market Orientation.- Market Research.- Meeting Participation (for Quality Discussion).- Mentoring.- Meta-Communication.- Model Affirmation.- Model Change.- Monitoring.- Monitoring Ability.- Monitoring (Ex Post Learning).- Monitoring Intensity — Analysis.- Monitoring of Assumptions.- Neglect of Non-Monitored Areas.- Openness to Innovation.- Organizational Buy-in.- Organizational Commitment.- Organizational Performance (of Subsidiaries).- Output Quality.- Output Quality (of Cost Accounting).- Output Quality (of the Controlling Department).- Participation.- Participative Standard Setting.- Pay Equity.- Perceived Effectiveness.- Perceived Environmental Uncertainty (PEU).- Performance Compared to Competitors.- Performance (Concerning Customers).- Personnel Control (in R&D Organizations).- Planning Intensity.- Planning Process Formalization.- Political Behavior.- Potential quality of cost accounting.- Potential Quality of Controlling Department.- Preparation of Decision Enforcement.- Process Rationality (Assurance of).- Process Quality of Cost Accounting.- Process Quality of Controlling Department.- Process Rationality.- Product Complexity and Diversity.- Professional Commitment.- Professionalism.- Propensity to Create Budgetary Slack.- Propensity to Create Budgetary Slack [Pufferbildung].- Quality (of Information).- Quality of MAS Information.- Quality of ManagementCycle.- Rationalization Tool (Cost Accounting).- Reaction of Controlling Department.- Regulation (in the Context of Business Networks).- Relevance of Incentive System.- Reliability of Budgetary Information.- Reliability of Controlling Information.- Role Ambiguity.- Role Autonomy.- Role Commitment.- Role Conflict.- Role Conflict (in MNCs).- Role Involvement.- Role Performance.- Role Significance.- Salesperson Dependence upon Firm.- Satisfaction with Economic Performance.- Satisfaction (with Controlling Department).- Satisfaction (with Measurement System).- Scope of Information.- Selection (in the Context of Business Networks).- Self-Reflection.- Senior Management Support in Strategy Implementation.- Shared Vision (in MNCs).- Standard Tightness.- Standard-based Incentives.- Strategic Audits.- Strategic Implementation Monitoring.- Strategic Surveillance.- Strategy Commitment.- Subsidiary Role Overestimation.- Subsidiary Technology Embeddedness.- Supervisory Attention.- Symbolic Use (of Controlling Information).- Symbolic Use of Metrics.- Systems Complexity of Cost Accounting.- Systems Dynamics of Cost Accounting.- Task Coordination.- Task Significance.- Team Cohesion.- Technology Dynamics.- Timeliness of Information.- Time Pressure.- Tolerance for Uncertainty.- Trust in Controlling Department.- Trust in MAS Information.- Trust in MNCs.- Trust within Management Teams.- Turnover Intentions.- Use of Capital Market — Information Function.- Use of Equity Capital Market — Monitoring Function.- Use of Measurement Alignment Techniques.- User Involvement.- User Know-how.- Vertical Coordination.- Utilization Intensity.- Weak-Point Analysis and Measures Development.- Workload Equity.
I Introduction to Construct Measurement (p. 1)
Scales concisely show how a theoretical construct has been empirically measured. Their reliability and validity ratios give a notion of the quality of the scale. Since most scales are developed by the respective authors and are therefore in a first version, they can be used as a basis for supplementation and further development. A multilevel procedure was applied to develop and evaluate these scales, as described below. The calculation of the reliability and validity ratios and their necessary ranges for high-quality designs is also presented.
The chosen approach is mainly based on Homburg’s guidelines and Homburg/Giering’s concept for conceptualizing and operationalizing complex constructs. Many empirical studies examine relations between complex constructs and latent variables that cannot be measured directly. As these constructs cannot be measured directly they have to be measured indirectly using indicator variables. Indicators are observed variables that are operationalizations of the latent variables and are therefore formally associated with the constructs.
In order to perform a causal analysis with data from an empirical survey, the latent variables are first conceptualized and then operationalized. Conceptualization is the formulation of the relevant construct dimensions. In the subsequent process of operationalization, the measurement instrument in question is developed with its indicator variables. After conceptualization and operationalization, it is necessary to assess on the basis of empirical data whether or not the developed measurement instruments or scales fulfill the psychometric requirements of reliability and validity.
Reliability refers to consistency of scores on a particular measurement instrument or scale. Methods that assess the reliability of a measurement instrument are in most cases based on classical test theory. According to classical test theory each item i can be decomposed into a linear combination of a true score (common to all items) and a random error:
Xi = T + Ei
The random error is assumed to be uncorrelated with the true score. Additionally, researchers generally assume that the measurement error is not correlated with measurement errors of the other items. The total score is the sum of all k indicators or items that constitute the measurement instrument or scale:
X = X1 + X2 + … + Xk
The higher the reliability of an instrument, the closer the true scores will be to the total scores for that instrument. In case of high reliability only a minor proportion of shared variance of different measurements (indicators, items) can be attributed to an incorrect measurement process. The association with the underlying constructs can instead explain an important amount of shared variance of the indicators.
Conceptually, reliability is consistency. Reliability is therefore frequently assessed in terms of internal consistency of a measure using Cronbach’s alpha. Other methods for the assessment of an instrument’s reliability are retest reliability and parallel test reliability. Construct validity is one of the most central concepts in psychometrics. Researchers typically establish construct validity by estimating correlations between a measure of a construct and other measures that should be associated with it (convergent validity) or vary independently of it (discriminant validity).
A measurement instrument is valid if it is as free of random errors as possible and additionally conceptually correct. This is why the reliability of a measurement is a necessary prerequisite for its validity.
