Managerial Accounting and Analysis in Multinational Enterprises [Reprint 2019 ed.] 9783110849769, 9783110100815

281 58 17MB

English Pages 282 [284] Year 1986

Table of contents :
Preface
Contents
Past Research on Performance Evaluation of International Subsidiaries
Company Approaches
Accounting Techniques Utilized for the Evaluation of International Subsidiaries: The IBM Case
Monsanto Company - Managing Change
GoldStar Electronics
FMC Corporation: Inflation-Adjusted Performance Evaluation
Management Control and the Internal Auditor: The Borg-Warner Case
Performance Evaluation in Multinational Companies: Two European Examples
Alldelphi Germany (Subsidiary of N.V. Philips Gloelampenfabrieken-Eindhoven/The Netherlands)
Nixdorf Computer AG Paderborn/Germany
View of Independent Accountants
Performance Evaluation Techniques for International Operations: Impacts on Managerial Incentives and Strategic Planning Considerations
Financial Reporting Systems of Multinational Corporations - An External Auditor's Viewpoint
Performance Evaluation of International Subsidiaries in the Case of Acquisition/Disposal and Annual Audits from the Point of View of Wirtschaftsprüfer
The Present State of Performance Evaluation in Multinational Companies
Comprehensive Bibliography
Brief Biographical Sketches of Authors
Index

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Managerial Accounting and Analysis in Multinational Enterprises [Reprint 2019 ed.]
9783110849769, 9783110100815

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H. P. Holzer (editor)
Hanns M. Schoenfeld (editor)

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Citation preview

Managerial Accounting and Analysis in Multinational Enterprises Editors: H.P.Holzer • H.-M. W. Schoenfeld

Managerial Accounting and Analysis in Multinational Enterprises Editors H.Peter Holzer Hanns-Martin W. Schoenfeld

W G DE

Walter de Gruyter • Berlin • New York 1986

Dr. H. Peter

Holzer

Deloitte Haskins and Sells Professor of Accountancy at the University of Illinois at Urbana-Champaign Dr. Hanns-Martin

W. Schoenfeld

Professor of Accountancy and Business Administration at the University of Illinois at Urbana-Champaign

/