Performance Measurement Systems
Design and Adoption in German Multinational Companies
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Beschreibung
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.
Autor*in
Peter Kajüter
Themen in »Performance Measurement Systems«
Adoption adoption types case study Companies decoupling Design design choices expert interviews German institutional theory Measurement Multinational multinational corporations Performance Performance Measurement