[下载]Management_Accounting___Control_Scales_Handbook [推广有奖]

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<br/></p><p>Table of Contents<br/>I Introduction to Construct Measurement .......................................................................... 1<br/>II Evaluation of Reliability using 1st Generation Criteria ................................................... 3<br/>III Evaluation of Reliability and Validity using 2nd Generation Criteria ............................. 5<br/>IV Summary ....................................................................................................................... 10<br/>V References ..................................................................................................................... 11<br/>1. Accounting Control (in R&D Organizations) ............................................................... 14<br/>2. Adaptation of Metrics [Anpassung der Kennzahlen] .................................................... 16<br/>3. Adaptiveness [Anpassungsfähigkeit] ............................................................................ 17<br/>4. Affective Conflicts [Affektive Konflikte] ..................................................................... 18<br/>5. Allocation (in the Context of Business Networks) [Allokation im Kontext von<br/>Unternehmensnetzwerken] ............................................................................................ 19<br/>6. Analysis and Creativity in Planning Behavior [Analyse und Kreativität im<br/>Planungsverhalten] ........................................................................................................ 20<br/>7. Anticipation of Decision Enforcement [Antizipation der Willensdurchsetzung] ......... 21<br/>8. Balance of Metrics [Ausgewogenheit der Kennzahlen] ................................................ 22<br/>9. Behavior Control (in R&D Organizations) ................................................................... 23<br/>10. Benchmarking ............................................................................................................... 25<br/>11. Board Director Review .................................................................................................. 26<br/>12. Breadth of ABC Use ..................................................................................................... 27<br/>13. Budget Adequacy .......................................................................................................... 28<br/>14. Budget Goal Commitment ............................................................................................ 29<br/>15. Budget Participation ...................................................................................................... 31<br/>16. Centralisation [Zentralisierung] .................................................................................... 33<br/>17. Championing in Strategy Implementation .................................................................... 34<br/>18. Cognitive Conflicts [Kognitive Konflikte] ................................................................... 35<br/>19. Coherence of Metrics [Zusammenhang der Kennzahlen] ............................................. 36<br/>20. Collaboration ................................................................................................................. 37<br/>21. Collateral Learning [Mittelbares Lernen] ..................................................................... 38<br/>22. Company Training ......................................................................................................... 39<br/>VII<br/>23. Competitive Intensity [Wettbewerbsintensität] ............................................................. 40<br/>24. Conceptual Use of Controlling Information [Konzeptionelle Nutzung von<br/>Controlling-Informationen] ........................................................................................... 41<br/>25. Conceptual Use of Metrics [Konzeptionelle Nutzung von Kennzahlen] ...................... 43<br/>26. Conflict Intensity [Konfliktausmaß] ............................................................................. 44<br/>27. Conflict Resolution ....................................................................................................... 45<br/>28. Connection of Strategic and Operative Planning [Verknüpfung der<br/>strategischen mit der operativen Planung] .................................................................... 46<br/>29. Connection of Strategy Development and Strategic Planning [Verknüpfung der<br/>Strategieentwicklung mit der strategischen Planung] ................................................... 48<br/>30. Consensus ...................................................................................................................... 49<br/>31. Consensus Orientation [Konsensorientierung] .............................................................. 51<br/>32. Constructive Transparency [Konstruktive Transparenz] .............................................. 52<br/>33. Contact Frequency [Kontakthäufigkeit] ........................................................................ 53<br/>34. Controller Support [Controllerunterstützung] ............................................................... 54<br/>35. Coordination through Personal Order [Koordination durch persönliche<br/>Weisung] ....................................................................................................................... 55<br/>36. Coordination through Plans [Koordination durch Pläne] .............................................. 56<br/>37. Cost Consciousness ....................................................................................................... 57<br/>38. Critical Counterpart [Kritischer Counterpart] ............................................................... 59<br/>39. Culture of Mutual Trust ................................................................................................. 60<br/>40. Data Manipulation [Datenmanipulation] ...................................................................... 61<br/>41. Decision-Making (Learning Ex Ante) [Willensbildung – Lernen ex ante] .................. 63<br/>42. Decision-Making Style [Entscheidungsstil] .................................................................. 64<br/>43. Decision Quality [Entscheidungsqualität] ..................................................................... 66<br/>44. Delegation of Strategic Planning [Delegation der strategischen Planung] ................... 67<br/>45. Detail in Reports [Berichtsdetaillierung] ...................................................................... 68<br/>46. Diagnostic Use of Metrics [Diagnostische Nutzung von Kennzahlen] ......................... 69<br/>47. Distribution of Information [Informationsverteilung] ................................................... 70<br/>48. Divisional Dependence ................................................................................................. 71<br/>49. Dysfunctional Behavior ................................................................................................. 72<br/>VIII<br/>50. Dysfunctional Behavior [Dysfunktionales Verhalten] .................................................. 73<br/>51. Economic Performance (Return on Sales) [Wirtschaftlicher Erfolg –<br/>Umsatzrendite] .............................................................................................................. 75<br/>52. Education of Cost Accounting Staff [Ausbildung Kostenrechner] ............................... 76<br/>53. Effectiveness of Budgetary Monitoring [Effektivität der Budgetkontrolle] ................. 77<br/>54. Effectiveness of Operational Monitoring [Effektivität der operativen<br/>Kontrolle] ...................................................................................................................... 78<br/>55. Effectiveness of Strategic Monitoring [Effektivität der strategischen Kontrolle] ........ 80<br/>56. Effectiveness of Strategy Formulation .......................................................................... 82<br/>57. Effectiveness of Strategy Implementation .................................................................... 83<br/>58. Efficiency of Monitoring [Effizienz der Kontrolle] ...................................................... 84<br/>59. Enforcement of Decisions (Ex Ante) [Durchsetzung ex ante] ...................................... 85<br/>60. Enforcement of Decisions (Ex Post) [Durchsetzung ex post] ....................................... 86<br/>61. Ethical Orientation ........................................................................................................ 87<br/>62. Evaluation (in the Context of Business Networks) [Evaluation im Kontext von<br/>Unternehmensnetzwerken] ............................................................................................ 89<br/>63. Expected Market Performance (of Subsidiaries) .......................................................... 90<br/>64. External Significance of Logistics [Externe Bedeutung Logistik] ................................ 91<br/>65. Feedback ........................................................................................................................ 92<br/>66. Feedback-seeking Behavior .......................................................................................... 94<br/>67. Fit with Vision ............................................................................................................... 95<br/>68. Flow Orientation of Cost Accounting [Flußorientierung der Kostenrechnung] ........... 96<br/>69. Flow Orientation of Monitoring [Flussorientierung der Kontrolle] .............................. 97<br/>70. Flow Orientation of the Metrics System [Flußorientierung des<br/>Kennzahlensystems] ...................................................................................................... 98<br/>71. Focus of Operative Monitoring – Analysis [Fokussierung der operativen<br/>Kontrolle – Analyse] ..................................................................................................... 99<br/>72. Focus of Operative Monitoring – Corrective Action [Fokussierung der<br/>operativen Kontrolle – Maßnahme] ............................................................................ 101<br/>73. Formalization [Formalisierung] .................................................................................. 102<br/>IX<br/>74. Formalization (of Strategic Planning) [Formalisierung der Strategischen<br/>Planung] ...................................................................................................................... 103<br/>75. Functional Integration [Funktionale Integration] ........................................................ 105<br/>76. Generation of Information (formal) [Formelle Informationsgenerierung] ................. 106<br/>77. Generation of Information (informal) [Informelle Informationsgenerierung] ............ 108<br/>78. Goal Congruence of Incentive System [Anreizkompatibilität der<br/>Incentivierung] ............................................................................................................ 110<br/>79. Goal Setting [Zielfindung und -formulierung] ............................................................ 112<br/>80. Headquarter Control .................................................................................................... 113<br/>81. Headquarter-Subsidiary Centralization ....................................................................... 114<br/>82. Headquarter-Subsidiary Communication .................................................................... 115<br/>83. Headquarter-Subsidiary Cooperation .......................................................................... 116<br/>84. Horizontal Coordination [Horizontale Koordination] ................................................. 117<br/>85. Implementation Success .............................................................................................. 119<br/>86. Importance of a Strategy ............................................................................................. 120<br/>87. Importance of Costs .................................................................................................... 121<br/>88. Importance of Strategic Action Plans .......................................................................... 123<br/>89. Indirect Enforcement [Mittelbare Durchsetzung] ....................................................... 124<br/>90. Influence (of Controlling Department) [Einfluss der Controlling-Abteilung] ............ 125<br/>91. Informal Reporting [Informelles Berichtswesen] ....................................................... 126<br/>92. Information Technology Sophistication (for Activity Based Costing) ....................... 127<br/><br/>.........</p>