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Preparation Processes of Nonfinancial KPIs for Management Reports de Matthias Nienaber

Preparation Processes of Nonfinancial KPIs for Management Reports: Muensteraner Schriften zur Internationalen Unternehmensrechnung

Autor Matthias Nienaber
en Limba Engleză Hardback – 8 dec 2019
This study examines the process design and influencing factors of preparation processes of nonfinancial KPIs for management reports. Based on case studies of three publicly listed and four privately held German firms, it provides exploratory insights into the phases, participants and determinants of preparation processes of nonfinancial KPIs.
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Specificații

ISBN-13: 9783631802793
ISBN-10: 363180279X
Pagini: 366
Dimensiuni: 153 x 216 x 23 mm
Greutate: 0.59 kg
Editura: Peter Lang Copyright AG
Seria Muensteraner Schriften zur Internationalen Unternehmensrechnung

Notă biografică

Matthias Nienaber studied Business Administration at the University of Münster (Germany) and at Monash University in Melbourne (Australia). He worked as a research assistant for the Chair of International Accounting at the University of Münster.

Cuprins

Nonfinancial key performance indicators (KPIs) - preparation process - management reporting - nonfinancial reporting - process participants - process phases - determinants of process design - influencing factors of process design - CSR directive - promotor model - institutional theory - behavioral decision theory - case study - expert interviews - public firms - private firms