Skip to main content
  • Book
  • © 2008

Management Accounting & Control Scales Handbook

Authors:

Part of the book series: Research in Management Accounting & Control (RMA)

Buying options

eBook USD 84.99
Price excludes VAT (USA)
  • ISBN: 978-3-8350-5471-4
  • Instant PDF download
  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
Softcover Book USD 109.99
Price excludes VAT (USA)

This is a preview of subscription content, access via your institution.

Table of contents (231 chapters)

  1. Front Matter

    Pages I-XVI
  2. Adaptation of Metrics

    Pages 16-16
  3. Adaptiveness

    Pages 17-17
  4. Affective Conflicts

    Pages 18-18
  5. Balance of Metrics

    Pages 22-22
  6. Benchmarking

    Pages 25-25
  7. Board Director Review

    Pages 26-26
  8. Breadth of ABC Use

    Pages 27-27
  9. Budget Adequacy

    Pages 28-28
  10. Budget Participation

    Pages 31-32
  11. Centralisation

    Pages 33-33
  12. Cognitive Conflicts

    Pages 35-35

About this book

This manual is a comprehensive compilation of multi-item measures used in empirical research in the field of management accounting and control.

Utz Schäffer describes all scales, including the psychometric qualities as well as samples which have been used, in great detail. Thus, the reader of this book can avoid reinventing the wheel as it will in many cases reduce the need to conceptualize, test, and validate a measure from scratch.

Keywords

  • Controlling
  • Konstrukte
  • Management Accounting
  • Skalen
  • empirische Controlling-Forschung
  • management

Reviews

"[...] Utz Schäffer [leistet] mit seinem Managing Accounting & Control Scales Handbook ein bedeutender Beitrag zur Forschung im Bereich Controlling [...]. Forschende, welche primär im Bereich Controlling oder an deren Schnittstellen wie beispielsweise Marketingcontrolling oder Logistikcontrolling arbeiten, erhalten eine hervorragende Übersicht über die vielfältigen in diesem Gebiet verwendeten Konstrukte." Marketing Review St. Gallen, 01/2009

About the author

Prof. Dr. Utz Schäffer ist Inhaber des Lehrstuhls für Controlling und Unternehmenssteuerung an der WHU – Otto Beisheim School of Management in Vallendar.

Bibliographic Information

Buying options

eBook USD 84.99
Price excludes VAT (USA)
  • ISBN: 978-3-8350-5471-4
  • Instant PDF download
  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
Softcover Book USD 109.99
Price excludes VAT (USA)