Performance Measurement Systems: Design and Adoption in German Multinational Companies

Author:   Peter Kajüter ,  Henrik Schirmacher
Publisher:   Peter Lang AG
Edition:   New edition
Volume:   19
ISBN:  

9783631821930


Pages:   284
Publication Date:   28 May 2020
Format:   Hardback
Availability:   In Print   Availability explained
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Performance Measurement Systems: Design and Adoption in German Multinational Companies


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Overview

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.

Full Product Details

Author:   Peter Kajüter ,  Henrik Schirmacher
Publisher:   Peter Lang AG
Imprint:   Peter Lang AG
Edition:   New edition
Volume:   19
Weight:   0.469kg
ISBN:  

9783631821930


ISBN 10:   363182193
Pages:   284
Publication Date:   28 May 2020
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print   Availability explained
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.

Table of Contents

Performance Measurement Systems in Multinational Companies − Design of PMS − Adoption of PMS − Case Studies

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Author Information

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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