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Process Quality of Cost Accounting

Abstract

The scale measures the extent to which the process of budgeting is supported by controllers. The scale comprises four dimensions: timeliness of supplied information, relevance of supplied information, adaptiveness of supplied information as well as explanations and advice from controllers.

Keywords

Confirmatory Factor Analysis Parameter Scale Exploratory Factor Analysis Service Provision General Manager 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

References

  1. Aust, R. (1999): Kostenrechnung als unternehmensinterne Dienstleistung, Wiesbaden 1999, pp. 106–107.Google Scholar
  2. Hunold, C. (2003): Kommunale Kostenrechnung. Gestaltung, Nutzung und Erfolgsfaktoren, Wiesbaden 2003.Google Scholar
  3. Kleinaltenkamp, M. (1998): Angebotsbearbeitung — Schnittstelle zwischen Kunden und Lieferanten: Kundenorientierte Angebotsbearbeitung für Investitionsgüter und industrielle Dienstleistungen, Berlin 1998.Google Scholar

Copyright information

© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden 2007

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