International Finance and Accounting Handbook

(g) Other Profit Plan Control Aspects. Up to this point, we have concerned our- selves with the financial aspects of profit plan ...

26 • 1 CHAPTER 26 DYNAMIC PERFORMANCE MEASUREMENT SYSTEMS FOR A GLOBAL WORLD: THE COMPLEXITIES TO COME Stephen J. Mezias New Yor ...

physical operations outside their home nation. Cross-national operations permit closer contact with customers in markets outside ...

doing well, but we also felt that we didn’t really have any basis on which to judge ourselves.” The GM example suggests a need f ...

one measure was believed to give reliable information for comparing operations in multiple countries: profitability as indicated ...

havioral models of organizational learning since Cyert and March.^25 Typically, this literature develops the proposition that pe ...

If aspirations adapt quickly to the level of past performance, or even exceed this level due to optimism, then decision makers w ...

in a system of performance management characterized by adaptive aspirations with a field study of aspiration level setting at a ...

26.4 THREE PRELIMINARY ANALYSES (a) The Data. Quantitative records of objectives kept over time and revised after re- ceiving re ...

(c) Aspiration Levels Through the Balance Sheet. We also became interested in the question of how pervasive the phenomenon of ad ...

posits the model is exactly as fitted by Lant.^39 There is a significant constant that is greater than zero, a significant, posi ...

contrast with boundary spanning units is extreme. Thompson described the contrast as follows: “Whereas coordination is a central ...

creasing pressures for more dynamism and rapid globalization. However, we do feel confident that these data are suggestive of th ...

sider the implications of dynamic performance measures for the quality of decision making in the context of global financial man ...

Levitt, B., and J. G. March. “Organizational Learning.”Annual Review of Sociology, Vol. 14, 1988, pp. 319–340. March, J. G. “Var ...

27 • 1 CHAPTER 27 FINANCIAL REPORTING IN HYPERINFLATIONARY ENVIRONMENTS: A TRANSACTION ANALYSIS FRAMEWORK FOR MANAGEMENT* Freder ...

deemed to be the local currency. This treatment acknowledges the parent’s (assume for the moment a U.S. parent) interest in the ...

a consistent basis and controlling for capital increases or deductions and dividends, are generally a more accurate method of pr ...

actions are translated to a common currency.^6 In short, the model employs “accrual accounting” with a “cash accounting” mentali ...

rises from 100 on the first day of month one to 169.0 by the end of the second month. The exchange rate on Day 1 is $1
TL100. A ...