Download Management accounting & control scales handbook by Utz Schäffer PDF

By Utz Schäffer

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

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Samples Survey data were collected by questionnaire, administered via internet to 353 managers of German start-up companies. 1%) were returned. Scale Indicators and Reliability / Validity Parameters Scale: from 1 (definitely false) to 7 (definitely true) Information on individual indicators regarding “Cognitive Conflicts [Kognitive Konflikte]“ Item to TotalCorrelation Description of indicators 1. IndicatorReliability t statistic In Diskussionen vertreten wir häufig kontroverse Meinungen. 08 2. Im Verlauf von Diskussionen geben wir uns häufig „contra“.

A. (1997): A Qualitative Analysis of Conflict Types and Dimensions in Organizational Groups, Administrative Science Quarterly, Vol. 52, pp. 530-557. 35 19. Coherence of Metrics [Zusammenhang der Kennzahlen] Scale Description The scale measures manager´s assessment of coherence in the metrics used to monitor their business unit. Origin The scale was newly developed by Sandt (2004). Samples The questionnaire was sent to 2,386 German upper level managers. 1%. Scale Indicators and Reliability / Validity Parameters Scale: from 1 (definitely false) to 5 (definitely true) Information on individual indicators regarding „Coherence of Metrics [Zusammenhang der Kennzahlen]“ Item to TotalCorrelation Description of indicators 1.

I am pretty much confident that I can achieve what is expected of me under my budget. /Parker, P. J. (1998): The Relationship between Budget Participation and Job Performance: The Roles of Budget Adequacy and Organizational Commitment, in: Accounting, Organizations and Society, Vol. 23, pp. 467-483. 28 14. e. cognitive, affective, and behavioral) and the maintenance of that determination (Wright et al. (1994)). This measure derives commitment levels by asking directly about the goal. Origin Developed by Hollenback et al.

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