Preparation Processes of Nonfinancial KPIs for Management Reports
Empirical Evidence on Process Design and Determinants
(Sprache: Englisch)
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...
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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.
Klappentext zu „Preparation Processes of Nonfinancial KPIs for Management Reports “
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.
Inhaltsverzeichnis zu „Preparation Processes of Nonfinancial KPIs for Management Reports “
Nonfinancial key performance indicators (KPIs) - preparation process - management reporting - nonfinancial reporting - process participants - process phases - determinants of process design - influencing factors of process design - CSR directive - promotor model - institutional theory - behavioral decision theory - case study - expert interviews - public firms - private firms
Autoren-Porträt von Matthias Nienaber
Matthias Nienaber studied Business Administration at the University of Münster (Germany) and at Monash University in Melbourne (Australia). He worked as a research assistant for the Chair of International Accounting at the University of Münster.
Bibliographische Angaben
- Autor: Matthias Nienaber
- 2019, Neuausgabe, XXVI, 340 Seiten, 111 Abbildungen, Maße: 15,1 x 21,7 cm, Gebunden, Englisch
- Verlag: Peter Lang Ltd. International Academic Publishers
- ISBN-10: 363180279X
- ISBN-13: 9783631802793
Sprache:
Englisch
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