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

Allowance

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

ARENA

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

过滤

Evolve

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

Countermand

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

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

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

性别

Chemotherapy

埋伏