Preparation processes of nonfinancial kpis for management reports: empirical evidence on process design and determinants
Auteur :
Nienaber, Matthias
Éditeur :
Peter Lang AG
ISBN :
9783631802793
Date de publication :
9 déc. 2019
Dimensions :
21,0 x 14,8 cm
Poids :
541 g
Langue :
Anglais
Pays d'origine :
Suisse
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.