Buch, Deutsch, 311 Seiten, Format (B × H): 148 mm x 210 mm, Gewicht: 477 g
Buch, Deutsch, 311 Seiten, Format (B × H): 148 mm x 210 mm, Gewicht: 477 g
Reihe: Research in Management Accounting & Control
ISBN: 978-3-8350-0525-9
Verlag: Deutscher Universitätsvlg
Zielgruppe
Research
Autoren/Hrsg.
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.