| Description |
1 online resource |
| Series |
Research in Management Accounting & Control |
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Gabler Edition Wissenschaft. Research in management accounting & control.
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| Contents |
Introduction to Construct Measurement -- Evaluation of Reliability using 1st Generation Criteria -- Evaluation of Reliability and Validity using 2nd Generation Criteria -- Summary -- References -- Accounting Control (in R & D Organizations) -- Adaptation of Metrics [Anpassung der Kennzahlen] -- Adaptiveness [Anpassungsfähigkeit] -- Affective Conflicts [Affektive Konflikte] -- Allocation (in the Context of Business Networks) [Allokation im Kontext von Unternehmensnetzwerken] -- Analysis and Creativity in Planning Behavior [Analyse und Kreativität im Planungsverhalten] -- Anticipation of Decision Enforcement [Antizipation der Willensdurchsetzung] -- Balance of Metrics [Ausgewogenheit der Kennzahlen] -- Behavior Control (in R & D Organizations) -- Benchmarking -- Board Director Review -- Breadth of ABC Use -- Budget Adequacy -- Budget Goal Commitment -- Budget Participation -- Centralisation [Zentralisierung] -- Championing in Strategy Implementation -- Cognitive Conflicts [Kognitive Konflikte] -- Coherence of Metrics [Zusammenhang der Kennzahlen] -- Collaboration -- Collateral Learning [Mittelbares Lernen] -- Company Training -- Competitive Intensity [Wettbewerbsintensität] -- Conceptual Use of Controlling Information [Konzeptionelle Nutzung von Controlling-Informationen] -- Conceptual Use of Metrics [Konzeptionelle Nutzung von Kennzahlen] -- Conflict Intensity [Konfliktausmaß] -- Conflict Resolution -- Connection of Strategic and Operative Planning [Verknüpfung der strategischen mit der operativen Planung] -- Connection of Strategy Development and Strategic Planning [Verknüpfung der Strategieentwicklung mit der strategischen Planung] -- Consensus -- Consensus Orientation [Konsensorientierung] -- Constructive Transparency [Konstruktive Transparenz] -- Contact Frequency [Kontakthäufigkeit] -- Controller Support [Controllerunterstützung] -- Coordination through Personal Order [Koordination durch persönliche Weisung] -- Coordination through Plans [Koordination durch Pläne] |
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Cost Consciousness -- Critical Counterpart [Kritischer Counterpart] -- Culture of Mutual Trust -- Data Manipulation [Datenmanipulation] -- Decision-Making (Learning Ex Ante) [Willensbildung -- Lernen ex ante] -- Decision-Making Style [Entscheidungsstil] -- Decision Quality [Entscheidungsqualität] -- Delegation of Strategic Planning [Delegation der strategischen Planung] -- Detail in Reports [Berichtsdetaillierung] -- Diagnostic Use of Metrics [Diagnostische Nutzung von Kennzahlen] -- Distribution of Information [Informationsverteilung] -- Divisional Dependence -- Dysfunctional Behavior -- Dysfunctional Behavior [Dysfunktionales Verhalten] -- Economic Performance (Return on Sales) [Wirtschaftlicher Erfolg -- Umsatzrendite] -- Education of Cost Accounting Staff [Ausbildung Kostenrechner] -- Effectiveness of Budgetary Monitoring [Effektivität der Budgetkontrolle] -- Effectiveness of Operational Monitoring [Effektivität der operativen Kontrolle] -- Effectiveness of Strategic Monitoring [Effektivität der strategischen Kontrolle] -- Effectiveness of Strategy Formulation -- Effectiveness of Strategy Implementation -- Efficiency of Monitoring [Effizienz der Kontrolle] -- Enforcement of Decisions (Ex Ante) [Durchsetzung ex ante] -- Enforcement of Decisions (Ex Post) [Durchsetzung ex post] -- Ethical Orientation -- Evaluation (in the Context of Business Networks) [Evaluation im Kontext von Unternehmensnetzwerken] -- Expected Market Performance (of Subsidiaries) -- External Significance of Logistics [Externe Bedeutung Logistik] -- Feedback -- Feedback-seeking Behavior -- Fit with Vision -- Flow Orientation of Cost Accounting [Flußorientierung der Kostenrechnung] -- Flow Orientation of Monitoring [Flussorientierung der Kontrolle] -- Flow Orientation of the Metrics System [Flußorientierung des Kennzahlensystems] -- Focus of Operative Monitoring -- Analysis [Fokussierung der operativen Kontrolle -- Analyse] |
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Focus of Operative Monitoring -- Corrective Action [Fokussierung der operativen Kontrolle -- Maßnahme] -- Formalization [Formalisierung] -- Formalization (of Strategic Planning) [Formalisierung der Strategischen Planung] -- Functional Integration [Funktionale Integration] -- Generation of Information (formal) [Formelle Informationsgenerierung] -- Generation of Information (informal) [Informelle Informationsgenerierung] -- Goal Congruence of Incentive System [Anreizkompatibilität der Incentivierung] -- Goal Setting [Zielfindung und -formulierung] -- Headquarter Control -- Headquarter-Subsidiary Centralization -- Headquarter-Subsidiary Communication -- Headquarter-Subsidiary Cooperation -- Horizontal Coordination [Horizontale Koordination] -- Implementation Success -- Importance of a Strategy -- Importance of Costs -- Importance of Strategic Action Plans -- Indirect Enforcement [Mittelbare Durchsetzung] -- Influence (of Controlling Department) [Einfluss der Controlling-Abteilung] -- Informal Reporting [Informelles Berichtswesen] -- Information Technology Sophistication (for Activity Based Costing) -- Information Supply and Preparation [Informationsversorgung und -aufbereitung] -- Information Tool (Cost Accounting) [Kostenrechnung als Auskunftsapparat] -- Instrumental Use of Controlling Information [Instrumentelle Nutzung von Controlling-Informationen] -- Instrumental Use of Metrics [Instrumentelle Nutzung von Kennzahlen] -- Intensity of Monitoring [Kontrollintensität] -- Intensity of Strategic Monitoring -- Analysis [Tiefe der strategischen Kontrolle -- Analyse] -- Intensity of Strategic Monitoring -- Corrective Action [Tiefe der strategischen Kontrolle -- Maßnahme] -- Interaction -- Interactive Use of Metrics [Interaktive Nutzung von Kennzahlen] -- Intercorporate Interaction (in MNCs) -- Interest Clarity [Interessenklarheit] -- Internal Complexity [Interne Komplexität] -- Internal Customer Orientation of the Controlling Department (Direct Measurement) [Direkte Messung der internen Kundenorientierung des Controllerbereichs] |
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Internal Dynamics [Interne Dynamik] -- Internal Significance of Logistics [Interne Bedeutung Logistik] -- Intrinsic Motivation to Plan -- Intuition [Intuition] -- Involvement of a Strategy -- Involvement of External Persons (Argumentation) [Einbeziehung Externer -- Argumentation] -- Involvement of External Persons (Attitude) [Einbeziehung Externer -- Einstellung] -- Involvement of External Persons (Establishment of Problem Awareness) [Einbeziehung Externer -- Problemanregung] -- Job Performance -- Job Satisfaction -- Job-related Information -- Job-related Stress -- Learning Tool (Cost Accounting) [Kostenrechnung als Lernapparat] -- Logistics Controlling Basis [Logistik-Controlling-Basis] -- Logistics Controlling Cost Details [Logistik-Controlling-Kostendetails] -- Logistics Performance over Time [Logistikerfolg über Zeit] -- Management Attention on Cost Accounting [Aufmerksamkeit des Managements für die Kostenrechnung] -- Management Involvement -- Managerial Performance -- Manipulation of Performance Measures -- Market-based Performance [Marktbezogener Erfolg] -- Market Dynamics [Marktdynamik] -- Market Orientation -- Market Research -- Meeting Participation (for Quality Discussion) -- Mentoring -- Meta-Communication [Metakommunikation] -- Model Affirmation [Modellbestätigung] -- Model Change [Modelländerung] -- Monitoring [Kontrolle] -- Monitoring Ability -- Monitoring (Ex Post Learning) [Kontrolle -- Lernen ex post] -- Monitoring Intensity -- Analysis [Intensität der Kontrolle -- Analyse] -- Monitoring of Assumptions [Prämissenkontrolle] -- Neglect of Non-Monitored Areas [Vernachlässigung nichtkontrollierter Bereiche] -- Openness to Innovation [Innovationskultur] -- Organizational Buy-in -- Organizational Commitment -- Organizational Performance (of Subsidiaries) -- Output Quality [Ergebnisqualität] -- Output Quality (of Cost Accounting) [Ergebnisqualität der Kostenrechnung] -- Output Quality (of the Controlling Department) [Ergebnisqualität der Controlling-Abteilung] -- Participation [Partizipation] -- Participative Standard Setting |
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Pay Equity -- Perceived Effectiveness -- Perceived Environmental Uncertainty (PEU) -- Performance Compared to Competitors [Leistungsfähigkeit im Wettbewerbsvergleich] -- Performance (Concerning Customers) [Kundenbezogener Erfolg] -- Personnel Control (in R & D Organizations) -- Planning Intensity [Planungsintensität] -- Planning Process Formalization -- Political Behavior -- Potential Quality of Cost Accounting [Potenzialqualität der Kostenrechnung] -- Potential Quality of Controlling Department [Potenzialqualität der Controlling- Abteilung] -- Preparation of Decision Enforcement [Vorbereitung der Umsetzung der Entscheidung] -- Process Rationality (Assurance of) [Sicherer der Prozessrationalität] -- Process Quality of Cost Accounting [Prozessqualität der Kostenrechnung] -- Process Quality of Controlling Department [Prozessqualität der Controlling- Abteilung] -- Process Rationality [Prozedurale Rationalität] -- Product Complexity and Diversity -- Professional Commitment -- Professionalism -- Propensity to Create Budgetary Slack -- Propensity to Create Budgetary Slack [Pufferbildung] -- Quality (of Information) [Informationsqualität] -- Quality of MAS Information [Qualität von Controllinginformationen] -- Quality of Management Cycle [Qualität des Führungszyklus] -- Rationalization Tool (Cost Accounting) [Kostenrechnung als Begründungsapparat] -- Reaction of Controlling Department [Reaktion des Controllerbereichs] -- Regulation (in the Context of Business Networks) [Regulation im Kontext von Unternehmensnetzwerken] -- Relevance of Incentive System [Bedeutung des Anreizsystems] -- Reliability of Budgetary Information [Zuverlässigkeit von Budgetierungsinformationen] -- Reliability of Controlling Information [Zuverlässigkeit von Controlling-Informationen] -- Role Ambiguity -- Role Autonomy -- Role Commitment -- Role Conflict -- Role Conflict (in MNCs) -- Role Involvement -- Role Performance -- Role Significance -- Salesperson Dependence upon Firm |
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Satisfaction with Economic Performance [Zufriedenheit mit dem wirtschaftlichen Erfolg] -- Satisfaction (with Controlling Department) [Zufriedenheit mit Controlling-Abteilung] -- Satisfaction (with Measurement System) -- Scope of Information [Informationsbreite] -- Selection (in the Context of Business Networks) [Selektion im Kontext von Unternehmensnetzwerken] -- Self-Reflection [Selbstreflexion] -- Senior Management Support in Strategy Implementation -- Shared Vision (in MNCs) -- Standard Tightness -- Standard-based Incentives -- Strategic Audits -- Strategic Implementation Monitoring [Strategische Durchführungskontrolle] -- Strategic Surveillance [Strategische Überwachung] -- Strategy Commitment -- Subsidiary Role Overestimation -- Subsidiary Technology Embeddedness -- Supervisory Attention -- Symbolic Use (of Controlling Information) [Symbolische Nutzung von Controlling-Informationen] -- Symbolic Use of Metrics [Symbolische Nutzung von Kennzahlen] -- Systems Complexity of Cost Accounting [Systemkomplexität der Kostenrechnung] -- Systems Dynamics of Cost Accounting [Systemdynamik der Kostenrechnung] -- Task Coordination [Aufgabenkoordination] -- Task Significance -- Team Cohesion -- Technology Dynamics [Technologiedynamik] -- Timeliness of Information [Informationsaktualität] -- Time Pressure [Zeitdruck] -- Tolerance for Uncertainty [Ungewissheitstoleranz] -- Trust in Controlling Department [Vertrauen in das Controlling] -- Trust in MAS Information [Vertrauen in Controlling-Informationen] -- Trust in MNCs -- Trust within Management Teams [Vertrauen in Management Teams] -- Turnover Intentions -- Use of Capital Market -- Information Function [Nutzung der Informationsfunktion des Kapitalmarktes] -- Use of Equity Capital Market -- Monitoring Function [Nutzung der Kontrollfunktion des Kapitalmarktes] -- Use of Measurement Alignment Techniques -- User Involvement -- User Know-how -- Vertical Coordination [Vertikale Koordination] -- Utilization Intensity [Nutzungsintensität] -- Weak-Point Analysis and Measures Development [Schwachstellenanalyse und Maßnahmenentwicklung] -- Workload Equity |
| Summary |
This manual is a comprehensive compilation of multi-item measures used in empirical research in the field of management accounting and control. 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 |
| Analysis |
economie |
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economics |
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bedrijfswetenschap |
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management science |
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boekhouding |
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accounting |
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Management studies, Business Administration, Organizational Science (General) |
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Economics (General) |
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Management, bedrijfskunde, organisatiekunde (algemeen) |
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Economie (algemeen) |
| Bibliography |
Includes bibliographical references |
| Notes |
German |
| Subject |
Auditing.
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Economics.
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economics.
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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Auditing
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Economics
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| Form |
Electronic book
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| ISBN |
9783835054714 |
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3835054716 |
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