Management Accounting & Control Scales Handbook (Research in by Utz Schäffer

By Utz Schäffer

Utz Schäffer describes all scales, together with the psychometric traits in addition to samples which were utilized in nice aspect. therefore, the reader of this publication can keep away from reinventing the wheel because it will in lots of circumstances decrease the necessity to conceptualize, try out, and validate a degree from scratch.

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Extra info for Management Accounting & Control Scales Handbook (Research in Management Accounting & Control)

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33 17. Championing in Strategy Implementation Scale Description The scale measures the extent to which it is perceived that a strategy is being led through the implementation process by a specific individual. Origin Developed by Noble and Mokwa (1999). Samples The survey-based study conducted by Noble and Mokwa (1999) involved sampling from two firms: One firm was a large, multi state, financial services organization. Subjects were managers with extensive responsibilities for the implementation of marketing strategies.

Here metrics are not used as a means to finding conclusions, but rather to broaden one’s knowledge. Origin The scale was adopted by Sandt (2004) from Karlshaus (2000). A similar approach concerning accounting data was used by Hunold (2003). Samples The questionnaire was sent to 2,386 German upper level managers. 1%. Scale Indicators and Reliability / Validity Parameters Scale: from 1 (definitely false) to 5 (definitely true) Information on individual indicators regarding “Conceptual Use of Metrics [Konzeptionelle Nutzung von Kennzahlen]“ Item to TotalCorrelation Description of indicators IndicatorReliability t statistic 1.

1988): The Effect of Participative Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable, in: Accounting, Organizations and Society, Vol. 13, pp. 225-233. Chong, V. /Bateman, D. (2000): The Effects of Role Stress on Budgetary Participation and Job Satisfaction-Performance Linkages: A Test of Two Different Models, in: Advances in Accounting Behavioral Research, Vol. 3, pp. 91-118. Dunk, A. S. (1993): The Effects of Job-Related Tension on Managerial Performance in Participative Budgetary Settings, in: Accounting, Organizations and Society, Vol.

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