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Utz Schäffer Management Accounting & Control Scales Handbook GABLER EDITION WISSENSCHAFT Research in Management Accounting & Control Herausgegeben von Professor Dr. Utz Schäffer WHU – Otto Beisheim School of Management, Vallendar Die Schriftenreihe präsentiert Ergebnisse betriebswirtschaftlicher Forschung im Bereich Controlling. Sie basiert auf einer akteursorientierten Sicht des Controlling, in der die Rationalitätssicherung der Führung einen für die Theorie und Praxis zentralen Stellenwert einnimmt. The series presents research results in the field of management accounting and control. It is based on a behavioral view of management accounting where the assurance of management rationality is of central importance for both theory and practice. Utz Schäffer Management Accounting & Control Scales Handbook With the collaboration of Dr. Markus Eckey, Nico Rose and Dr. Karin Schermelleh-Engel Deutscher Universitäts-Verlag Bibliographic information published by Die Deutsche Nationalbibliothek Die Deutsche Nationalbibliothek lists this publication in the Deutsche Nationalbibliografie; detailed bibliographic data is available in the Internet at . 1st Edition October 2007 All rights reserved © Deutscher Universitäts-Verlag | GWV Fachverlage GmbH, Wiesbaden 2007 Readers: Frauke Schindler / Anita Wilke Deutscher Universitäts-Verlag is a company of Springer Science+Business Media. www.duv.de No part of this publication may be reproduced, stored in a retrieval system or transmitted, mechanical, photocopying or otherwise without prior permission of the copyright holder. Registered and/or industrial names, trade names, trade descriptions etc. cited in this publication are part of the law for trade-mark protection and may not be used free in any form or by any means even if this is not specifically marked. Cover design: Regine Zimmer, Dipl.-Designerin, Frankfurt/Main Printed on acid-free paper Printed in Germany ISBN 978-3-8350-0525-9 Preface I owe the idea of creating this scales handbook to Klaus Brockhoff. At the Vallendarer Controlling-Tagung 2002 and with reference to German-language controlling research, he rightly pointed out that methodological approaches aim – among other things – at establishing the intersubjective comparability of research questions. Therefore, differing, unrelated definitions of latent constructs do a disservice to comparative research and cumulative discovery processes. This is where scales handbooks offer a concrete benefit: a quick and concise overview of the relevant constructs and their use in previous studies. Not surprisingly, scales handbooks have existed for quite some time in marketing and other disciplines. Most controlling researchers, however, have traditionally been rather hesitant to engage in rigorous empirical research and to connect to the international scientific community in management accounting. As a consequence, a handbook of management accounting and control-related constructs does not yet exist. However, we were able to build on a smaller compilation of scales which was collected and published by Jürgen Weber, Bianca Willauer and myself in 2003. Against this background, the collection of scales in this book aims at promoting empirical research in controlling by giving researchers a quick and – to the extent possible – concise overview of relevant constructs and their use in previous studies. A significant number of the constructs presented in this collection are based on data sampled in Germany, and have not been translated into English. However, the names of constructs, their descriptions and all the goodness-of-fit measures are given in English. Dr. Markus Eckey, Nico Rose, Dr. Karin Schermelleh-Engel and Anita Wilke contributed significantly to developing this scales handbook, for which I would like to express my heartfelt thanks to them. Utz Schäffer V Table of Contents I Introduction to Construct Measurement .......................................................................... 1 II Evaluation of Reliability using 1st Generation Criteria ................................................... 3 III Evaluation of Reliability and Validity using 2nd Generation Criteria ............................. 5 IV Summary ....................................................................................................................... 10 V References ..................................................................................................................... 11 1. Accounting Control (in R&D Organizations) ............................................................... 14 2. Adaptation of Metrics [Anpassung der Kennzahlen] .................................................... 16 3. Adaptiveness [Anpassungsfähigkeit] ............................................................................ 17 4. Affective Conflicts [Affektive Konflikte] ..................................................................... 18 5. Allocation (in the Context of Business Networks) [Allokation im Kontext von Unternehmensnetzwerken] ............................................................................................ 19 6. Analysis and Creativity in Planning Behavior [Analyse und Kreativität im Planungsverhalten] ........................................................................................................ 20 7. Anticipation of Decision Enforcement [Antizipation der Willensdurchsetzung] ......... 21 8. Balance of Metrics [Ausgewogenheit der Kennzahlen] ................................................ 22 9. Behavior Control (in R&D Organizations) ................................................................... 23 10. Benchmarking ............................................................................................................... 25 11. Board Director Review.................................................................................................. 26 12. Breadth of ABC Use ..................................................................................................... 27 13. Budget Adequacy .......................................................................................................... 28 14. Budget Goal Commitment ............................................................................................ 29 15. Budget Participation ...................................................................................................... 31 16. Centralisation [Zentralisierung] .................................................................................... 33 17. Championing in Strategy Implementation .................................................................... 34 18. Cognitive Conflicts [Kognitive Konflikte] ................................................................... 35 19. Coherence of Metrics [Zusammenhang der Kennzahlen] ............................................. 36 20. Collaboration ................................................................................................................. 37 21. Collateral Learning [Mittelbares Lernen] ..................................................................... 38 22. Company Training......................................................................................................... 39 VII 23. Competitive Intensity [Wettbewerbsintensität] ............................................................. 40 24. Conceptual Use of Controlling Information [Konzeptionelle Nutzung von Controlling-Informationen] ........................................................................................... 41 25. Conceptual Use of Metrics [Konzeptionelle Nutzung von Kennzahlen] ...................... 43 26. Conflict Intensity [Konfliktausmaß] ............................................................................. 44 27. Conflict Resolution ....................................................................................................... 45 28. Connection of Strategic and Operative Planning [Verknüpfung der strategischen mit der operativen Planung] .................................................................... 46 29. Connection of Strategy Development and Strategic Planning [Verknüpfung der Strategieentwicklung mit der strategischen Planung] ................................................... 48 30. Consensus ...................................................................................................................... 49 31. Consensus Orientation [Konsensorientierung].............................................................. 51 32. Constructive Transparency [Konstruktive Transparenz] .............................................. 52 33. Contact Frequency [Kontakthäufigkeit] ........................................................................ 53 34. Controller Support [Controllerunterstützung] ............................................................... 54 35. Coordination through Personal Order [Koordination durch persönliche Weisung] ....................................................................................................................... 55 36. Coordination through Plans [Koordination durch Pläne] .............................................. 56 37. Cost Consciousness ....................................................................................................... 57 38. Critical Counterpart [Kritischer Counterpart] ............................................................... 59 39. Culture of Mutual Trust................................................................................................. 60 40. Data Manipulation [Datenmanipulation] ...................................................................... 61 41. Decision-Making (Learning Ex Ante) [Willensbildung – Lernen ex ante] .................. 63 42. Decision-Making Style [Entscheidungsstil] .................................................................. 64 43. Decision Quality [Entscheidungsqualität] ..................................................................... 66 44. Delegation of Strategic Planning [Delegation der strategischen Planung] ................... 67 45. Detail in Reports [Berichtsdetaillierung] ...................................................................... 68 46. Diagnostic Use of Metrics [Diagnostische Nutzung von Kennzahlen]......................... 69 47. Distribution of Information [Informationsverteilung]................................................... 70 48. Divisional Dependence ................................................................................................. 71 49. Dysfunctional Behavior................................................................................................. 72 VIII 50. Dysfunctional Behavior [Dysfunktionales Verhalten] .................................................. 73 51. Economic Performance (Return on Sales) [Wirtschaftlicher Erfolg – Umsatzrendite] .............................................................................................................. 75 52. Education of Cost Accounting Staff [Ausbildung Kostenrechner] ............................... 76 53. Effectiveness of Budgetary Monitoring [Effektivität der Budgetkontrolle] ................. 77 54. Effectiveness of Operational Monitoring [Effektivität der operativen Kontrolle] ...................................................................................................................... 78 55. Effectiveness of Strategic Monitoring [Effektivität der strategischen Kontrolle] ........ 80 56. Effectiveness of Strategy Formulation .......................................................................... 82 57. Effectiveness of Strategy Implementation .................................................................... 83 58. Efficiency of Monitoring [Effizienz der Kontrolle] ...................................................... 84 59. Enforcement of Decisions (Ex Ante) [Durchsetzung ex ante] ...................................... 85 60. Enforcement of Decisions (Ex Post) [Durchsetzung ex post] ....................................... 86 61. Ethical Orientation ........................................................................................................ 87 62. Evaluation (in the Context of Business Networks) [Evaluation im Kontext von Unternehmensnetzwerken] ............................................................................................ 89 63. Expected Market Performance (of Subsidiaries) .......................................................... 90 64. External Significance of Logistics [Externe Bedeutung Logistik]................................ 91 65. Feedback........................................................................................................................ 92 66. Feedback-seeking Behavior .......................................................................................... 94 67. Fit with Vision ............................................................................................................... 95 68. Flow Orientation of Cost Accounting [Flußorientierung der Kostenrechnung] ........... 96 69. Flow Orientation of Monitoring [Flussorientierung der Kontrolle] .............................. 97 70. Flow Orientation of the Metrics System [Flußorientierung des Kennzahlensystems] ...................................................................................................... 98 71. Focus of Operative Monitoring – Analysis [Fokussierung der operativen Kontrolle – Analyse] ..................................................................................................... 99 72. Focus of Operative Monitoring – Corrective Action [Fokussierung der operativen Kontrolle – Maßnahme] ............................................................................ 101 73. Formalization [Formalisierung] .................................................................................. 102 IX 74. Formalization (of Strategic Planning) [Formalisierung der Strategischen Planung] ...................................................................................................................... 103 75. Functional Integration [Funktionale Integration] ........................................................ 105 76. Generation of Information (formal) [Formelle Informationsgenerierung] ................. 106 77. Generation of Information (informal) [Informelle Informationsgenerierung] ............ 108 78. Goal Congruence of Incentive System [Anreizkompatibilität der Incentivierung] ............................................................................................................ 110 79. Goal Setting [Zielfindung und -formulierung] ............................................................ 112 80. Headquarter Control .................................................................................................... 113 81. Headquarter-Subsidiary Centralization ....................................................................... 114 82. Headquarter-Subsidiary Communication .................................................................... 115 83. Headquarter-Subsidiary Cooperation .......................................................................... 116 84. Horizontal Coordination [Horizontale Koordination] ................................................. 117 85. Implementation Success .............................................................................................. 119 86. Importance of a Strategy ............................................................................................. 120 87. Importance of Costs .................................................................................................... 121 88. Importance of Strategic Action Plans.......................................................................... 123 89. Indirect Enforcement [Mittelbare Durchsetzung] ....................................................... 124 90. Influence (of Controlling Department) [Einfluss der Controlling-Abteilung] ............ 125 91. Informal Reporting [Informelles Berichtswesen] ....................................................... 126 92. Information Technology Sophistication (for Activity Based Costing) ....................... 127 93. Information Supply and Preparation [Informationsversorgung und -aufbereitung] .............................................................................................................. 129 94. Information Tool (Cost Accounting) [Kostenrechnung als Auskunftsapparat] .......... 130 95. Instrumental Use of Controlling Information [Instrumentelle Nutzung von Controlling-Informationen] ......................................................................................... 131 96. Instrumental Use of Metrics [Instrumentelle Nutzung von Kennzahlen] ................... 132 97. Intensity of Monitoring [Kontrollintensität] ............................................................... 133 98. Intensity of Strategic Monitoring – Analysis [Tiefe der strategischen Kontrolle – Analyse] ................................................................................................................... 135 X 99. Intensity of Strategic Monitoring – Corrective Action [Tiefe der strategischen Kontrolle – Maßnahme] .............................................................................................. 137 100. Interaction.................................................................................................................... 139 101. Interactive Use of Metrics [Interaktive Nutzung von Kennzahlen] ............................ 140 102. Intercorporate Interaction (in MNCs) ......................................................................... 141 103. Interest Clarity [Interessenklarheit]............................................................................. 142 104. Internal Complexity [Interne Komplexität]................................................................. 143 105. Internal Customer Orientation of the Controlling Department (Direct Measurement) [Direkte Messung der internen Kundenorientierung des Controllerbereichs] ...................................................................................................... 144 106. Internal Dynamics [Interne Dynamik] ........................................................................ 145 107. Internal Significance of Logistics [Interne Bedeutung Logistik] ................................ 146 108. Intrinsic Motivation to Plan......................................................................................... 147 109. Intuition [Intuition] ...................................................................................................... 148 110. Involvement of a Strategy ........................................................................................... 149 111. Involvement of External Persons (Argumentation) [Einbeziehung Externer – Argumentation] ........................................................................................................... 150 112. Involvement of External Persons (Attitude) [Einbeziehung Externer – Einstellung] ................................................................................................................. 151 113. Involvement of External Persons (Establishment of Problem Awareness) [Einbeziehung Externer – Problemanregung] ............................................................. 152 114. Job Performance .......................................................................................................... 153 115. Job Satisfaction ........................................................................................................... 154 116. Job-related Information ............................................................................................... 156 117. Job-related Stress......................................................................................................... 157 118. Learning Tool (Cost Accounting) [Kostenrechnung als Lernapparat]........................ 158 119. Logistics Controlling Basis [Logistik-Controlling-Basis] .......................................... 159 120. Logistics Controlling Cost Details [Logistik-Controlling-Kostendetails] .................. 161 121. Logistics Performance over Time [Logistikerfolg über Zeit] ..................................... 162 122. Management Attention on Cost Accounting [Aufmerksamkeit des Managements für die Kostenrechnung] ...................................................................... 163 XI