Andere länder — andere sitten kulturelle einflüsse auf das internationale controlling

Hoffjan, Andreas; Nevries, Pascal; Wömpener, Andreas

doi:10.1007/bf03251504

Cited by 11 publications

(2 citation statements)

References 2 publications

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Section: Methodsmentioning

confidence: 99%

“…While IB literature provides us with a large number of relevant publications, additional input is rooted in management control and management accounting literature (e.g. Brownell 1987;Hoffjan et al 2005;Liedl 1999;Lube 1997;Pausenberger 1997). At least some of the management control and management accounting scholars have taken the international dimension of performance evaluation into account and hence can provide valuable insights into our topic.…”

Section: Introductionmentioning

confidence: 99%

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Performance Evaluation of Foreign Subsidiaries: A Review of the Literature and a Contingency Framework

Schmid

Kretschmer

2010

Int J Management Reviews

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During recent years, the literature on the international dimension of business has grown. In particular, the literature on headquarters-subsidiary relationships has expanded. This paper aims to review the literature on performance evaluation and elaborate an integrative contingency framework. This contingency framework helps to clarify the concept of performance evaluation and to classify existing contributions. Furthermore, the framework serves as a tool to identify potential influencing factors on performance evaluation at corporate and at subsidiary level. By reviewing existing studies, the paper analyses the impact of these influencing factors on performance evaluation and reveals mostly contradictory results or no significant impact at all. Based on the findings, more research outside the classical tradition of contingency approaches is suggested.

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