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Management accounting & control scales handbook by Utz Schäffer

By Utz Schäffer

Utz Schäffer describes all scales, together with the psychometric traits in addition to samples which were utilized in nice aspect. therefore, the reader of this e-book can stay away from reinventing the wheel because it will in lots of instances decrease the necessity to conceptualize, try, and validate a degree from scratch.

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Iaquinto, A. /Fredrickson, J. W. (1997): Top Management Team Agreement about The Strategic Decision Process: A Test of Some of Its Determinants and Consequences, in: Strategic Management Journal, Vol. 18, pp. 63-75.

Meine Kenntnisse über die Wirkung meiner Geschäftseinheit werden durch die Kennzahlen wesentlich erweitert. 73 Results of Confirmatory Factor Analysis Factor reliability: References Sandt, J. (2004): Management mit Kennzahlen und Kennzahlensystemen. Bestandsaufnahme, Determinanten und Erfolgswirkungen, Wiesbaden 2004, pp. 162-163. Hunold, C. (2003): Kommunale Kostenrechnung. Gestaltung, Nutzung und Erfolgsfaktoren, Wiesbaden 2003. Karlshaus, J. T. (2000): Die Nutzung von Kostenrechnungsinformationen im Marketing, Wiesbaden 2000.

1997); Nouri and Parker (1998); Chong and Bateman (2000)). Scale Indicators and Reliability / Validity Parameters Scale: from 1 (strongly disagree) to 7 (strongly agree) Information on individual indicators regarding “Budget Participation“ Item to TotalCorrelation Description of indicators IndicatorReliability t statistic 1. The extent of involvement in setting budget. 79 –* 2. Reasoning of budget revisions. 40 –* 3. Frequencies of requests, opinions, and/or suggestions about budget. 79 –* 4. Influence on the final budget.

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