Performance Measurement Systems - Design and Adoption in German Multinational Companies

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.

List of contents

Performance Measurement Systems in Multinational Companies - Design of PMS - Adoption of PMS - Case Studies

About the author

Henrik Schirmacher studied Business Administration at the University of Münster (Germany) and Erasmus University Rotterdam (Netherlands). He worked as a research assistant for the Chair of International Accounting at the University of Münster.

Product details

• Authors: Henrik Schirmacher
• Assisted by: Westfälische Wilhelms-Universität (Editor)
• Publisher: Peter Lang
• Languages: English
• Product format: Hardback
• Released: 01.01.2020
• EAN: 9783631821930
• ISBN: 978-3-631-82193-0
• No. of pages: 284
• Dimensions: 148 mm x 22 mm x 215 mm
• Weight: 490 g
• Illustrations: 131 Abb.
• Series: Münsteraner Schriften zur Internationalen Unternehmensrechnung
• Subject: Social sciences, law, business > Business > Miscellaneous