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Performance Measurement Systems - Design and Adoption in German Multinational Companies (Hardcover, New edition)
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Performance Measurement Systems - Design and Adoption in German Multinational Companies (Hardcover, New edition)
Series: Muensteraner Schriften zur Internationalen Unternehmensrechnung, 19
Expected to ship within 12 - 19 working days
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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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