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Auteur Matthias NIENABER |
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Preparation Processes of Nonfinancial KPIs for Management Reports : Empirical Evidence on Process Design and Determinants / Matthias NIENABER / PETER LANG (2019)
Titre : Preparation Processes of Nonfinancial KPIs for Management Reports : Empirical Evidence on Process Design and Determinants Type de document : e-book Auteurs : Matthias NIENABER Editeur : PETER LANG Année de publication : 2019 ISBN/ISSN/EAN : 9783631802793 Note générale : copyrighted Langues : Anglais (eng) Résumé : While nonfinancial key performance indicators have recently gained importance in corporate reporting, their preparation process for management reports has remained a «black box». Based on interviews with experts from various areas and hierarchical levels, the study empirically analyzes preparation processes in three publicly listed and four privately held German firms. The findings provide detailed insights into phases of preparation processes. Moreover, the promotor model is applied to determine the roles and communication of process participants. In addition, several internal and external factors influencing the process design are discussed using organizational theories. The findings of this study offer several implications for academics and stakeholders such as preparers or regulators. Nombre d'accès : Illimité En ligne : http://library.ez.neoma-bs.fr/login?url=https://www.scholarvox.com/book/88880052 Permalink : https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=501732
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