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

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楼主: Tyler
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Adaptiveness,The scale measures manager’s assessment of the company’s ability to adapt to change in the company’s environment, e.g. changes in the customer’s needs.
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Affective Conflicts,The scale measures the extent to which opinions are discussed in management teams on a personal or emotional level, potentially leading to conflicts.
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Analysis and Creativity in Planning Behavior,The scale measures the extent to which the strategic planning process is characterized by an in-depth questioning of the underlying premises.
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Anticipation of Decision Enforcement,The scale measures the extent to which management teams use formal processes, e.g. plans, to communicate business decisions to subordinates.
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Behavior Control (in R&D Organizations),The scale measures the extent to which reliance is placed on behavior control. The scale comprises four dimensions: hierarchy of authority, job codification, rule observation and formalization.
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Benchmarking,The scale measures the extent to which external benchmarking of production, marketing, sales, and logistics operations is used to monitor the organization’s strategic position.
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