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Performance Measurement Systems

by Henrik Schirmacher

Part of the Muensteraner Schriften zur Internationalen Unternehmensrechnung Series

Performance Measurement Systems Synopsis

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.

Book Information

ISBN: 9783631821930
Publication date: 28th May 2020
Author: Henrik Schirmacher
Publisher: Peter Lang AG
Format: Hardback
Pagination: 284 pages
Categories: Cost accounting, Management accounting & bookkeeping, Entrepreneurship,

About Henrik Schirmacher

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

More About Henrik Schirmacher

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