| Autor: |
E. W. Davis, Ray Stacey, Jeff Coates, Clive Emmanuel, S.G. Longden |
| Rok vydání: |
1992 |
| Předmět: |
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| Zdroj: |
Management Accounting Research. 3:133-150 |
| ISSN: |
1044-5005 |
| DOI: |
10.1016/s1044-5005(92)70008-0 |
| Popis: |
The exercise of control within multinational companies remains largely unknown and yet, national studies now and in the future may be significantly influenced by the mechanisms which parent companies require their subsidiaries to adopt. Central to the process of control is likely to be the performance measurements system. This study of 15 multinational companies reports the design features of control systems by concentrating on the association between performance measurement and corporate objectives, managerial responsibilities and incentives. The initial findings indicate considerable diversity within and between enterprises which have head offices located in different countries. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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