We investigate how the organizational structure of a firm influences the decision making of its top management. Different organizational structures lead information to be processed in different ways by the individual decision makers, potentially creating an informational cascade within the...

This paper investigates the suitability of different performance measures to evaluate the performance of investment center managers, when intrafirm coordination problems arise between headquarters and divisional management. The performance measures analyzed are based on available accounting...

This paper provides systematic research-based evidence on the usage of the BSC concept in German-speaking countries. We develop three primary types of BSC usage reflecting the successive phases in the evolution of the BSC concept and of its implementation in practice. This typology ranges from...