Preparation Processes of Nonfinancial KPIs for Management Reports

This study examines the process design and influencing factors of preparation processes of nonfinancial KPIs for management reports. Based on case studies of three publicly listed and four privately held German firms, it provides exploratory insights into the phases, participants and determinants of preparation processes of nonfinancial KPIs.

Acest studiu examineaza proiectarea procesului si factorii de influenta ai proceselor de pregatire a KPI-urilor nefinanciare pentru rapoartele de management. Pe baza studiilor de caz ale a trei firme germane cotate la bursa si a patru firme private, ofera perspective exploratorii asupra fazelor, participantilor si factorilor determinanti ai proceselor de pregatire a KPI-urilor nefinanciare.