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 det ...
DETAILS
Preparation Processes of Nonfinancial KPIs for Management Reports
Empirical Evidence on Process Design and Determinants, Dissertationsschrift
Nienaber, Matthias
Gebunden, XXVI, 340 S.
111 Abb.
Sprache: Englisch
210 mm
Peter Lang (2019)
Gewicht: 540 g
ISBN-13: 978-3-631-80279-3
Titelnr.: 80908732