Format:
1 Online-Ressource (407 pages)
ISBN:
9783658312329
Series Statement:
FOM-Edition Research Ser
Note:
Description based on publisher supplied metadata and other sources
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Intro -- Foreword -- Preface by the Editors -- Acknowledgement -- Table of Contents -- Explanatory Note -- List of Figures -- List of Tables -- List of Abbrevations -- 1 Introduction -- 1.1 Research Problem -- 1.2 Research Questions -- 1.3 Research Object -- 1.4 Theoretical and Practical Contribution of this Thesis -- 1.5 Subsquent Approach of this Thesis -- 2 Budgetary Control - the Backbone of MCS -- 2.1 Definition and Purposes of Budgeting -- 2.2 The Use of Budgets in Governments -- 2.3 The Use of Budgets in Business -- 2.4 Characteristics of MCS Based on Classical Budgetary Control -- 2.5 Patterns of Control -- 3 Critics on Budgeting and its Effects on Behavior -- 3.1 Budget Related Unethical Behaviors -- 3.2 Uncertainty and Market Demands -- 3.3 Connection Between Budgeting and Strategy -- 3.4 MCS Between Autonomy and Control -- 3.5 Control and Motivation -- 4 The Impact of MCS on Organizational Justice and Trust -- 4.1 Definition of Trust and its Relation to MCS -- 4.2 Organizational Justice -- 4.3 Outcomes of Organizational Justice Perceptions -- 4.4 The Influence of MCS on Organizational Justice -- 4.4.1 Participation -- 4.4.2 Use of Multiple Performance Measurements -- 4.4.3 Quality of Performance Feedback -- 4.4.4 Application of the Controllability Principle -- 4.4.5 Transformational Leadership Style -- 4.4.6 Power Distance Orientation -- 4.4.7 Level of Empowerment -- 4.4.8 Psychological Contract Fulfillment -- 4.4.9 Communication -- 4.5 Interim Conclusion -- 5 Theory Y Based MCS Impact on Trust and Behavior -- 5.1 Beyond Budgeting -- 5.1.1 Beyond Budgeting: The Evolution of a New MCS -- 5.1.2 The 12 Principles -- 5.2 How Beyond Budgeting Organizations Shape their MCS Towards Theory Y -- 5.2.1 Drawing from Best Practice Studies: the Case of Svenska Handelsbanken -- 5.2.2 Svenska Handelsbanken and Organizational Justice
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5.3 Derivation of Hypotheses and Causal Chain -- 5.3.1 BB Characteristics Influence on Organizational Justice -- 5.3.2 Organizational Justice Perceptions' Influence on Trust -- 5.3.3 Behavior as a Consequence of Trust and Control -- 5.3.4 Hypotheses System and Overall Causal Chain -- 6 Methodology -- 6.1 Research Design -- 6.2 Methodical Aspects of Structural Equation Models -- 6.3 Factor Analysis -- 6.4 Path Model -- 6.4.1 The Structural Model -- 6.4.2 The Measurement Model -- 6.4.3 Creation of the Path Diagram -- 6.5 Covariance Based Approach -- 6.5.1 Identifiability of the SEM -- 6.5.2 Estimation Algorithms within the Covariance-based Approach -- 6.6 Variance-based Approach -- 6.6.1 The PLS Estimation Algorithm -- 6.6.2 Statistical Properties of PLS-SEM -- 6.7 Comparision and Choice Between Covariance-based and Variance-based Approach -- 6.8 Quality Assessment -- 6.8.1 Quality Assessment of the Reflective Measurement Models -- 6.8.1.1 First Generation Assessment (Pretest) -- 6.8.1.2 Second Generation Assessment (Main Study) -- 6.8.2 Quality Assessment of the Structural Model -- 6.8.3 Mediation Analysis -- 7 Study Design -- 7.1 Target Group of the Survey -- 7.2 Survey Design and Data Collection Concept -- 7.3 Operationalization of Constructs -- 7.3.1 Specification of the Measurement Models -- 7.3.2 Determination of Measurement Scales -- 7.4 Questionnaire Design -- 8 Results -- 8.1 Pretest Study -- 8.1.1 Data Collection -- 8.1.2 Pretest Study Results -- 8.2 Main Study -- 8.2.1 Data Preparation and Cleansing -- 8.2.2 Characterization of the Sample -- 8.3 Main Study Results -- 8.3.1 Evaluation of the Measurement Models -- 8.3.2 Evaluation of the Structural Model -- 8.3.3 Mediation analysis -- 8.4 Overview and Discussion of Empirical Findings -- 9 Conclusion -- 9.1 Summary and Conclusions -- 9.2 Theoretical and Practical Implications
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9.3 Limitations and Further Research Suggestions -- 9.4 Outlook -- References -- Appendices -- Appendix A: Inviation Letter and Introduction to the Prestest -- Appendix B: Prestest Items -- Appendix C: Invitation Letter and Introduction to the Main Study -- Appendix D: Items Main Study -- Appendix E: Boxplots for Outlier Analysis -- Appendix F: Original Online Questionnaire Pretsest -- Appendix G: Original Online Questionnaire Main Study
Additional Edition:
Erscheint auch als Druck-Ausgabe Schmitz, Sven Olaf The Future of Management Control Is Fair Wiesbaden : Springer Vieweg. in Springer Fachmedien Wiesbaden GmbH,c2020 ISBN 9783658312312
Language:
English
