The scale measures manager’s assessment of the regularity of having contacts with the accounting staff.


Parameter Scale Exploratory Factor Analysis Design Approach General Manager Return Rate 
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  1. Aust, R.(1999): Kostenrechnung als unternehmensinterne Dienstleistung, Wiesbaden 1999, pp. 162.Google Scholar
  2. Hunold, C. (2002): Kommunale Kostenrechnung. Gestaltung, Nutzung und Erfolgsfaktoren, Wiesbaden 2003.Google Scholar

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© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden 2007

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