Abstract
The scale measures the extent to which managers use MAS information for indirect enforcement of decisions (information which is not instantly relevant but could be in the future).
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References
Schäffer, U./ Steiners, D. (2004): Zur Nutzung von Controllinginformationen, in: Zeitschrift für Planung und Unternehmenssteuerung, Vol. 15, pp. 377–404.
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© 2007 Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden
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(2007). Indirect Enforcement. In: Management Accounting & Control Scales Handbook. DUV. https://doi.org/10.1007/978-3-8350-5471-4_90
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DOI: https://doi.org/10.1007/978-3-8350-5471-4_90
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