haku: @author Haas, M. de / yhteensä: 2
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| Tekijä: | Haas, M. de Kleingeld, A. |
| Otsikko: | Multilevel design of performance measurement systems: enhancing strategic dialogue throughout the organization |
| Lehti: | Management Accounting Research
1999 : SEP, VOL. 10:3, p. 233-261 |
| Asiasana: | MANAGEMENT ACCOUNTING PERFORMANCE MEASUREMENT |
| Kieli: | eng |
| Tiivistelmä: | Strategy (re)formulation and implementation pertains to the collective ambition and responsibility of an entire organizational population. This perspective justifies an integral approach to the design of organizational controls, implying a design effort throughout the organization at multiple organizational levels. The article proposes a normative framework for multilevel design of diagnostic controls, i.e. performance measurement systems. |
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