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Management Accounting & Control Scales Handbook

Utz Schäffer describes all scales, including the psychometric qualities as well as samples which have been used in great detail. Thus, the reader of this book can avoid reinventing the wheel as it will in many cases reduce the need to conceptualize, test, and validate a measure from scratch.

Flow Orientation of Cost Accounting [Flußorientierung der Kostenrechnung]
Scale Description The scale measures the extent to which a company's
accounting system contains abundant explicit logistics data. Origin The scale was
newly ...