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Performance Measurement Systems : Design and Adoption in German Multinational Companies (Muensteraner Schriften zur Internationalen Unternehmensrechnung)

By: Henrik Schirmacher (Author) , Westfalische Wilhelms-Universitat (Series editor)

Out of stock

Ksh 14,100.00

Format: Hardback or Cased Book

ISBN-10: 363182193X

ISBN-13: 9783631821930

Collection / Series: Muensteraner Schriften zur Internationalen Unternehmensrechnung

Collection Type: Publisher collection

Edition statement: New

Publisher: Peter Lang AG

Imprint: Peter Lang AG

Country of Manufacture: DE

Country of Publication: GB

Publication Date: May 28th, 2020

Publication Status: Active

Product extent: 284 Pages

Weight: 504.00 grams

Dimensions (height x width x thickness): 21.30 x 15.30 x 2.40 cms

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This study analyzes in detail how head offices of German multinational companies design their PMS. Furthermore, it also investigates how this PMS is adopted by the subsidiaries of these multinational companies. The findings have implications for researchers and practitioners.

Performance Measurement Systems (PMSs) are of utmost importance for multinational companies since they provide head offices with information on the subsidiaries’ performance and are expected to influence the subsidiaries’ decisions. However, despite their high importance, little is known about the design and adoption of PMSs in multinational companies. Therefore, this study analyzes in detail how head offices of German multinational companies design their PMSs. Furthermore, it also investigates how this PMS is adopted by the subsidiaries of these multinational companies. The findings have implications for researchers and practitioners such as management accountants in multinational companies’ head offices and subsidiaries.


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