| 书目名称 | Management Accounting & Control Scales Handbook | | 编辑 | Utz Schäffer | | 视频video | | | 丛书名称 | Research in Management Accounting & Control | | 图书封面 |  | | 描述 | I owe the idea of creating this scales handbook to Klaus Brockhoff. At the Vallendarer Controlling-Tagung 2002 and with reference to German-language controlling research, he rightly pointed out that methodological approaches aim – among other things – at establishing the intersubjective comparability of research questions. Therefore, differing, unrelated definitions of latent constructs do a disservice to comparative research and cumulative discovery processes. This is where scales handbooks offer a concrete benefit: a quick and concise overview of the relevant constructs and their use in previous studies. Not surprisingly, scales handbooks have existed for quite some time in marketing and other disciplines. Most controlling researchers, however, have traditionally been rather hesitant to engage in rigorous empirical research and to connect to the international scientific community in management accounting. As a consequence, a handbook of management accounting and control-related constructs does not yet exist. However, we were able to build on a smaller compilation of scales which was collected and published by Jürgen Weber, Bianca Willauer and myself in 2003. Against this backgrou | | 出版日期 | Book 2008 | | 关键词 | Controlling; Konstrukte; Management Accounting; Skalen; empirische Controlling-Forschung; management | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-8350-5471-4 | | isbn_softcover | 978-3-8350-0525-9 | | isbn_ebook | 978-3-8350-5471-4 | | copyright | Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2008 |
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发表于 2025-3-21 20:05:17
