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Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Performance Measurement Systems: Design and Adoption in German Multinational Companies

Performance Measurement Systems: Design and Adoption in German Multinational Companies

Hardcover

Series: Muensteraner Schriften Zur Internationalen Unternehmensrechn, Book 19

AccountingBusiness GeneralInvesting & Finance

ISBN10: 363182193X
ISBN13: 9783631821930
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: May 28 2020
Pages: 284
Weight: 1.14
Height: 0.75 Width: 5.83 Depth: 8.27
Language: English

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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