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Tekijä:Gerdin, J.
Otsikko:The impact of departmental interdependencies and management accounting system use on subunit performance
Lehti:European Accounting Review
2005 : VOL. 14:2, p. 297-327
Asiasana:decision making
management accounting
performance measurement
Kieli:eng
Tiivistelmä:In this study, the author examines the proposition that higher levels of departmental interdependence are associated with the use of greater amounts of MAS information during task execution and a greater frequency of MAS information use, resulting in higher subunit performance. The empirical analysis provides support for the proposition that through the use of greater amounts of MAS information, there is an indirect effect on subunit performance.
SCIMA tietueen numero: 260867
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