Allowance 发表于 2025-3-26 23:25:14

Breadth of ABC Use,The scale measures the use of ABC by organizational functions (e.g. manufacturing, engineering, top management).

ARENA 发表于 2025-3-27 01:42:03

Budget Adequacy,The scale determines whether individuals perceive their budgeted resources as adequate for the performance of job duties.

过滤 发表于 2025-3-27 07:32:40

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Evolve 发表于 2025-3-27 12:52:32

Budget Participation,The six-item, seven-point Likert-type was used to measure budget participation.

Countermand 发表于 2025-3-27 15:02:27

Centralisation,The scale measures the extent to which the power for decision-making within a firm is concentrated on upper echelon managers.

泥土谦卑 发表于 2025-3-27 21:01:14

Championing in Strategy Implementation,The scale measures the extent to which it is perceived that a strategy is being led through the implementation process by a specific individual.

感情 发表于 2025-3-27 22:08:59

Cognitive Conflicts,The scale measures the extent to which opposing opinions are discussed in teams.

性别 发表于 2025-3-28 02:30:27

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Chemotherapy 发表于 2025-3-28 09:43:42

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埋伏 发表于 2025-3-28 13:47:14

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查看完整版本: Titlebook: Management Accounting & Control Scales Handbook; Utz Schäffer Book 2008 Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2008