Abstract
The scale measures the extent of the controlling department’s influenceon the process of organisational decision-making as perceived by the management.
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References
Spillecke, D. (2006): Interne Kundenorientierung des Controllerbereichs. Messung — Erfolgsauswirkungen — Determinanten, Wiesbaden 2006, pp. 161–164.
Bauer, M. (2002): Controllership in Deutschland. Zur erfolgreichen Zusammenarbeit von Managern und Controllern, Wiesbaden 2002.
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© 2007 Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden
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(2007). Influence (of Controlling Department). In: Management Accounting & Control Scales Handbook. DUV. https://doi.org/10.1007/978-3-8350-5471-4_91
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DOI: https://doi.org/10.1007/978-3-8350-5471-4_91
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