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Abstract

The scale measures the extent to which managers use metrics in the decision-making process for gaining insights into a specific business problem. Here metrics are not used as a means to finding conclusions, but rather to broaden one’s knowledge.

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References

  • Sandt, J.(2004): Management mit Kennzahlen und Kennzahlensystemen. Bestandsaufnahme, Determinanten und Erfolgswirkungen, Wiesbaden 2004, pp. 162–163.

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© 2007 Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden

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(2007). Conceptual Use of Metrics. In: Management Accounting & Control Scales Handbook. DUV. https://doi.org/10.1007/978-3-8350-5471-4_26

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