Abstract
The scale measures the extent to which controllers support the process of budgeting. 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.
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Künkele, J./ Schäffer, U.(2007): Zur erfolgreichen Gestaltung der Budgetkontrolle, in: Die Betriebswirtschaft, Vol. 67, pp. 75–92.
Aust, R. (1999): Kostenrechnung als unternehmensinterne Dienstleistung, Wiesbaden 1999.
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© 2007 Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden
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(2007). Controller Support. In: Management Accounting & Control Scales Handbook. DUV. https://doi.org/10.1007/978-3-8350-5471-4_35
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DOI: https://doi.org/10.1007/978-3-8350-5471-4_35
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