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The Present State of Performance Evaluation in Multinational Companies

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Managerial Accounting and Analysis in Multinational Enterprises
This chapter is in the book Managerial Accounting and Analysis in Multinational Enterprises
© 2019 Walter de Gruyter GmbH, Berlin/Munich/Boston

© 2019 Walter de Gruyter GmbH, Berlin/Munich/Boston

Chapters in this book

  1. Frontmatter I
  2. Preface V
  3. Contents IX
  4. Past Research on Performance Evaluation of International Subsidiaries 1
  5. Company Approaches
  6. Accounting Techniques Utilized for the Evaluation of International Subsidiaries: The IBM Case 13
  7. Monsanto Company - Managing Change 31
  8. GoldStar Electronics 51
  9. FMC Corporation: Inflation-Adjusted Performance Evaluation 73
  10. Management Control and the Internal Auditor: The Borg-Warner Case 87
  11. Performance Evaluation in Multinational Companies: Two European Examples 101
  12. Alldelphi Germany (Subsidiary of N.V. Philips Gloelampenfabrieken-Eindhoven/The Netherlands) 107
  13. Nixdorf Computer AG Paderborn/Germany 141
  14. View of Independent Accountants
  15. Performance Evaluation Techniques for International Operations: Impacts on Managerial Incentives and Strategic Planning Considerations 163
  16. Financial Reporting Systems of Multinational Corporations - An External Auditor's Viewpoint 175
  17. Performance Evaluation of International Subsidiaries in the Case of Acquisition/Disposal and Annual Audits from the Point of View of Wirtschaftsprüfer 189
  18. The Present State of Performance Evaluation in Multinational Companies 217
  19. Comprehensive Bibliography 253
  20. Brief Biographical Sketches of Authors 259
  21. Index 265
  22. Backmatter 271
https://doi.org/10.1515/9783110849769-014

Chapters in this book

  1. Frontmatter I
  2. Preface V
  3. Contents IX
  4. Past Research on Performance Evaluation of International Subsidiaries 1
  5. Company Approaches
  6. Accounting Techniques Utilized for the Evaluation of International Subsidiaries: The IBM Case 13
  7. Monsanto Company - Managing Change 31
  8. GoldStar Electronics 51
  9. FMC Corporation: Inflation-Adjusted Performance Evaluation 73
  10. Management Control and the Internal Auditor: The Borg-Warner Case 87
  11. Performance Evaluation in Multinational Companies: Two European Examples 101
  12. Alldelphi Germany (Subsidiary of N.V. Philips Gloelampenfabrieken-Eindhoven/The Netherlands) 107
  13. Nixdorf Computer AG Paderborn/Germany 141
  14. View of Independent Accountants
  15. Performance Evaluation Techniques for International Operations: Impacts on Managerial Incentives and Strategic Planning Considerations 163
  16. Financial Reporting Systems of Multinational Corporations - An External Auditor's Viewpoint 175
  17. Performance Evaluation of International Subsidiaries in the Case of Acquisition/Disposal and Annual Audits from the Point of View of Wirtschaftsprüfer 189
  18. The Present State of Performance Evaluation in Multinational Companies 217
  19. Comprehensive Bibliography 253
  20. Brief Biographical Sketches of Authors 259
  21. Index 265
  22. Backmatter 271
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