I owe the idea of creating this scales handbook to Klaus Brockhoff. At the Vallendarer Controlling-Tagung 2002 and with reference to German-language controlling research, he rightly pointed out that methodological approaches aim – among other things – at establishing the intersubjective comparability of research questions. Therefore, differing, unrelated definitions of latent constructs do a disservice to comparative research and cumulative discovery processes. This is where scales handbooks offer a concrete benefit: a quick and concise overview of the relevant constructs and their use in previous studies. Not surprisingly, scales handbooks have existed for quite some time in marketing and other disciplines. Most controlling researchers, however, have traditionally been rather hesitant to engage in rigorous empirical research and to connect to the international scientific community in management accounting. As a consequence, a handbook of management accounting and control-related constructs does not yet exist. However, we were able to build on a smaller compilation of scales which was collected and published by Jürgen Weber, Bianca Willauer and myself in 2003. Against this background, the collection of scales in this book aims at promoting empirical research in controlling by giving researchers a quick and – to the extent possible – concise overview of relevant constructs and their use in previous studies. A significant number of the constructs presented in this collection are based on data sampled in Germany, and have not been translated into English. However, the names of constructs, their descriptions and all the goodness-of-fit measures are given in English.
Innehållsförteckning
to Construct Measurement.- Accounting Control (in R&D Organizations).- Adaptation of Metrics.- Adaptiveness.- Affective Conflicts.- Allocation (in the Context of Business Networks).- Analysis and Creativity in Planning Behavior.- Anticipation of Decision Enforcement.- Balance of Metrics.- Behavior Control (in R&D Organizations).- Benchmarking.- Board Director Review.- Breadth of ABC Use.- Budget Adequacy.- Budget Goal Commitment.- Budget Participation.- Centralisation.- Championing in Strategy Implementation.- Cognitive Conflicts.- Coherence of Metrics.- Collaboration.- Collateral Learning.- Company Training.- Competitive Intensity.- Conceptual Use of Controlling Information.- Conceptual Use of Metrics.- Conflict Intensity.- Conflict Resolution.- Connection of Strategic and Operative Planning.- Connection of Strategy Development and Strategic Planning.- Consensus.- Consensus Orientation.- Constructive Transparency.- Contact Frequency.- Controller Support.- Coordination through Personal Order.- Coordination through Plans.- Cost Consciousness.- Critical Counterpart.- Culture of Mutual Trust.- Data Manipulation.- Decision-Making (Learning Ex Ante).- Decision-Making Style.- Decision Quality.- Delegation of Strategic Planning.- Detail in Reports.- Diagnostic Use of Metrics.- Distribution of Information.- Divisional Dependence.- Dysfunctional Behavior.- Dysfunctional Behavior.- Economic performance (Return on sales).- Education of Cost Accounting Staff.- Effectiveness of Budgetary Monitoring.- Effectiveness of Operational Monitoring.- Effectiveness of Strategic Monitoring.- Effectiveness of Strategy Formulation.- Effectiveness of Strategy Implementation.- Efficiency of Monitoring.- Enforcement of Decisions (Ex Ante).- Enforcement of Decisions (Ex Post).- Ethical Orientation.-Evaluation (in the Context of Business Networks).- Expected Market Performance (of Subsidiaries).- External Significance of Logistics.- Feedback.- Feedback-seeking Behavior.- Fit with Vision.- Flow Orientation of Cost Accounting.- Flow Orientation of Monitoring.- Flow Orientation of the Metrics System.- Focus of Operative Monitoring — Analysis.- Focus of Operative Monitoring — Corrective Action.- Formaliation.- Formalization (of Strategic Planning).- Functional Integration.- Generation of Information (formal).- Generation of Information (informal).- Goal Congruence of Incentive System.- Goal Setting.- Headquarter Control.- Headquarter-Subsidiary Centralization.- Headquarter-Subsidiary Communication.- Headquarter-Subsidiary Cooperation.- Horizontal Coordination.- Implementation Success.- Importance of a Strategy.- Importance of Costs.- Importance of Strategic Action Plans.- Indirect Enforcement.- Influence (of Controlling Department).- Informal Reporting.- Information Technology Sophistication (for Activity Based Costing).- Information Supply and Preparation.- Information Tool (Cost Accounting).- Instrumental Use of Controlling Information.- Instrumental Use of Metrics.- Intensity of Monitoring.- Intensity of Strategic Monitoring — Analysis.- Intensity of Strategic Monitoring — Corrective Action.- Interaction.- Interactive Use of Metrics.- Intercorporate Interaction (in MNCs).- Interest Clarity.- Internal Complexity.- Internal Customer Orientation of the Controlling Department (Direct Measurement).- Internal Dynamics.- Internal Significance of Logistics.- Intrinsic Motivation to Plan.- Intuition.- Involvement of a Strategy.- Involvement of External Persons.- Involvement of External Persons (Attitude).- Involvement of External Persons (Establishment of Problem Awareness).- Job Performance.- Job Satisfaction.- Job-related Information.- Job-related Stress.- Learning Tool (Cost accounting).- Logistics Controlling Basis.- Logistics Controlling Cost Details.- Logistics Performance over Time.- Management Attention on Costaccounting.- Management Involvement.- Managerial Performance.- Manipulation of Performance Measures.- Market-based Performance.- Market Dynamics.- Market Orientation.- Market Research.- Meeting Participation (for Quality Discussion).- Mentoring.- Meta-Communication.- Model Affirmation.- Model Change.- Monitoring.- Monitoring Ability.- Monitoring (Ex Post Learning).- Monitoring Intensity — Analysis.- Monitoring of Assumptions.- Neglect of Non-Monitored Areas.- Openness to Innovation.- Organizational Buy-in.- Organizational Commitment.- Organizational Performance (of Subsidiaries).- Output Quality.- Output Quality (of Cost Accounting).- Output Quality (of the Controlling Department).- Participation.- Participative Standard Setting.- Pay Equity.- Perceived Effectiveness.- Perceived Environmental Uncertainty (PEU).- Performance Compared to Competitors.- Performance (Concerning Customers).- Personnel Control (in R&D Organizations).- Planning Intensity.- Planning Process Formalization.- Political Behavior.- Potential quality of cost accounting.- Potential Quality of Controlling Department.- Preparation of Decision Enforcement.- Process Rationality (Assurance of).- Process Quality of Cost Accounting.- Process Quality of Controlling Department.- Process Rationality.- Product Complexity and Diversity.- Professional Commitment.- Professionalism.- Propensity to Create Budgetary Slack.- Propensity to Create Budgetary Slack [Pufferbildung].- Quality (of Information).- Quality of MAS Information.- Quality of Management Cycle.- Rationalization Tool (Cost Accounting).- Reaction of Controlling Department.- Regulation (in the Context of Business Networks).- Relevance of Incentive System.- Reliability of Budgetary Information.- Reliability of Controlling Information.- Role Ambiguity.- Role Autonomy.- Role Commitment.- Role Conflict.- Role Conflict (in MNCs).- Role Involvement.- Role Performance.- Role Significance.- Salesperson Dependence upon Firm.- Satisfaction with Economic Performance.- Satisfaction (with Controlling Department).- Satisfaction (with Measurement System).- Scope of Information.- Selection (in the Context of Business Networks).- Self-Reflection.- Senior Management Support in Strategy Implementation.- Shared Vision (in MNCs).- Standard Tightness.- Standard-based Incentives.- Strategic Audits.- Strategic Implementation Monitoring.- Strategic Surveillance.- Strategy Commitment.- Subsidiary Role Overestimation.- Subsidiary Technology Embeddedness.- Supervisory Attention.- Symbolic Use (of Controlling Information).- Symbolic Use of Metrics.- Systems Complexity of Cost Accounting.- Systems Dynamics of Cost Accounting.- Task Coordination.- Task Significance.- Team Cohesion.- Technology Dynamics.- Timeliness of Information.- Time Pressure.- Tolerance for Uncertainty.- Trust in Controlling Department.- Trust in MAS Information.- Trust in MNCs.- Trust within Management Teams.- Turnover Intentions.- Use of Capital Market — Information Function.- Use of Equity Capital Market — Monitoring Function.- Use of Measurement Alignment Techniques.- User Involvement.- User Know-how.- Vertical Coordination.- Utilization Intensity.- Weak-Point Analysis and Measures Development.- Workload Equity.
Om författaren
Prof. Dr. Utz Schäffer ist Inhaber des Lehrstuhls für Controlling und Unternehmenssteuerung an der WHU – Otto Beisheim School of Management in Vallendar.
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