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Authors:
Nowotny, S.; Hirsch, Bernhard; Nitzl, Christian 
Document type:
Konferenzbeitrag / Conference Paper 
Title:
The Influence of Organizational Structure on Value Based Management Sophistication and how its Influence on Performance is Mediated by Management Control System Satisfaction 
Title of conference publication:
10. Conference on Performance Measurement and Management Control, Nice, France 
Conference title:
Conference on Performance Measurement and Management Control (10., 2019, Nice) 
Venue:
Nice, France 
Year of conference:
2019 
Year:
2019 
Language:
Englisch 
Abstract:
Despite the wide-spread use of Value Based Management (VBM) in European companies, findings about reasons for differences in its sophistication remain controversial. Since organizational structure is assumed to have a considerable impact on the fit between an organization and an administrative innovation, we examine the influence of organizational structure on VBM sophistication. Our analysis, which is based on survey data from 117 large private firms in Austria, Germany and Switzerland, confirm...    »
 
Department:
Fakultät für Wirtschafts- und Organisationswissenschaften 
Institute:
WOW 1 - Institut für Controlling, Finanz- und Risikomanagement 
Chair:
Hirsch, Bernhard 
Open Access yes or no?:
Nein / No