Abstract
The scale measures the extent, to which managers use controlling information as input in the immediate decision-making process. Here the controlling information is used as a means to finding the right conclusion to a specific business problem.
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References
Bauer, M. (2002): Controllership in Deutschland. Zur erfolgreichen Zusammenarbeit von Controllern und Managern, Wiesbaden 2002 pp. 204–205.
Karlshaus, J. T. (2000): Die Nutzung von Kostenrechnungsinformationen im Marketing 2000, Wiesbaden.
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© 2007 Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden
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(2007). Instrumental Use of Controlling Information. In: Management Accounting & Control Scales Handbook. DUV. https://doi.org/10.1007/978-3-8350-5471-4_96
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DOI: https://doi.org/10.1007/978-3-8350-5471-4_96
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