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.
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Henrik Schirmacher studied Business Administration at the University of Münster (Germany) and Erasmus University Rotterdam (Netherlands). He worked as a research assistant for the Chair of International Accounting at the University of Münster.
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Festeinband. Condizione: Wie neu. XXIII, 281 Seiten : Diagramme ; 22 cm Saubere Exemplare mit einigen Gebrauchsspuren. Contents - Motivation and research questions - Scientific positioning - Definition of multinational companies - bjectives of parent-PMSs - Design of parent- PMSs - Design elements - Performance measures - Adoption of parent - PMSs - Use of parent-PMSs - Existence and design of local-PMSs - Design of parent-PMSs - Adoption of parent-PMSs - Introduction to New Institutional Sociology - Design of the parent PMSs - Performance measures - Targets - IT infrastructure - Adoption of the parent-PMSs - Use of parent-PMSs - Development of local-PMSs - Existence - Design - Influencing factors of adoption - Parent PMS characteristics - Host country and subsidiary characteristics - Typology of adoption ISBN 9783631821930 Sprache: Englisch Gewicht in Gramm: 464. Codice articolo 1169845
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Buch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 308 pp. Englisch. Codice articolo 9783631821930
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Gebunden. Condizione: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. This study analyzes in detail how head offices of German multinational companies design their PMS. Furthermore, it also investigates how this PMS is adopted by the subsidiaries of these multinational companies. The findings have implications for researchers. Codice articolo 448959895
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