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.
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.
Performance Measurement Systems in Multinational Companies - Design of PMS - Adoption of PMS - Case Studies
Dissertationsschrift
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.
Über den Autor
n 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.
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Inhaltsverzeichnis
Performance Measurement Systems in Multinational Companies - Design of PMS - Adoption of PMS - Case Studies
Klappentext
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.
