to Construct Measurement -- Accounting Control (in R&D Organizations) -- Adaptation of Metrics -- Adaptiveness -- Affective Conflicts -- Allocation (in the Context of Business Networks) -- Analysis and Creativity in Planning Behavior -- Anticipation of Decision Enforcement -- Balance of Metrics -- Behavior Control (in R&D Organizations) -- Benchmarking -- Board Director Review -- Breadth of ABC Use -- Budget Adequacy -- Budget Goal Commitment -- Budget Participation -- Centralisation -- Championing in Strategy Implementation -- Cognitive Conflicts -- Coherence of Metrics -- Collaboration -- Collateral Learning -- Company Training -- Competitive Intensity -- Conceptual Use of Controlling Information -- Conceptual Use of Metrics -- Conflict Intensity -- Conflict Resolution -- Connection of Strategic and Operative Planning -- Connection of Strategy Development and Strategic Planning -- Consensus -- Consensus Orientation -- Constructive Transparency -- Contact Frequency -- Controller Support -- Coordination through Personal Order -- Coordination through Plans -- Cost Consciousness -- Critical Counterpart -- Culture of Mutual Trust -- Data Manipulation -- Decision-Making (Learning Ex Ante) -- Decision-Making Style -- Decision Quality -- Delegation of Strategic Planning -- Detail in Reports -- Diagnostic Use of Metrics -- Distribution of Information -- Divisional Dependence -- Dysfunctional Behavior -- Dysfunctional Behavior -- Economic performance (Return on sales) -- Education of Cost Accounting Staff -- Effectiveness of Budgetary Monitoring -- Effectiveness of Operational Monitoring -- Effectiveness of Strategic Monitoring -- Effectiveness of Strategy Formulation -- Effectiveness of Strategy Implementation -- Efficiency of Monitoring -- Enforcement of Decisions (Ex Ante) -- Enforcement of Decisions (Ex Post) -- Ethical Orientation -- Evaluation (in the Context of Business Networks) -- Expected Market Performance (of Subsidiaries) -- External Significance of Logistics -- Feedback -- Feedback-seeking Behavior -- Fit with Vision -- Flow Orientation of Cost Accounting -- Flow Orientation of Monitoring -- Flow Orientation of the Metrics System -- Focus of Operative Monitoring - Analysis -- Focus of Operative Monitoring - Corrective Action -- Formaliation -- Formalization (of Strategic Planning) -- Functional Integration -- Generation of Information (formal) -- Generation of Information (informal) -- Goal Congruence of Incentive System -- Goal Setting -- Headquarter Control -- Headquarter-Subsidiary Centralization -- Headquarter-Subsidiary Communication -- Headquarter-Subsidiary Cooperation -- Horizontal Coordination -- Implementation Success -- Importance of a Strategy -- Importance of Costs -- Importance of Strategic Action Plans -- Indirect Enforcement -- Influence (of Controlling Department) -- Informal Reporting -- Information Technology Sophistication (for Activity Based Costing) -- Information Supply and Preparation -- Information Tool (Cost Accounting) -- Instrumental Use of Controlling Information -- Instrumental Use of Metrics -- Intensity of Monitoring -- Intensity of Strategic Monitoring - Analysis -- Intensity of Strategic Monitoring - Corrective Action -- Interaction -- Interactive Use of Metrics -- Intercorporate Interaction (in MNCs) -- Interest Clarity -- Internal Complexity -- Internal Customer Orientation of the Controlling Department (Direct Measurement) -- Internal Dynamics -- Internal Significance of Logistics -- Intrinsic Motivation to Plan -- Intuition -- Involvement of a Strategy -- Involvement of External Persons -- Involvement of External Persons (Attitude) -- Involvement of External Persons (Establishment of Problem Awareness) -- Job Performance -- Job Satisfaction -- Job-related Information -- Job-related Stress -- Learning Tool (Cost accounting) -- Logistics Controlling Basis -- Logistics Controlling Cost Details -- Logistics Performance over Time -- Management Attention on Costaccounting -- Management Involvement -- Managerial Performance -- Manipulation of Performance Measures -- Market-based Performance -- Market Dynamics -- Market Orientation -- Market Research -- Meeting Participation (for Quality Discussion) -- Mentoring -- Meta-Communication -- Model Affirmation -- Model Change -- Monitoring -- Monitoring Ability -- Monitoring (Ex Post Learning) -- Monitoring Intensity - Analysis -- Monitoring of Assumptions -- Neglect of Non-Monitored Areas -- Openness to Innovation -- Organizational Buy-in -- Organizational Commitment -- Organizational Performance (of Subsidiaries) -- Output Quality -- Output Quality (of Cost Accounting) -- Output Quality (of the Controlling Department) -- Participation -- Participative Standard Setting -- Pay Equity -- Perceived Effectiveness -- Perceived Environmental Uncertainty (PEU) -- Performance Compared to Competitors -- Performance (Concerning Customers) -- Personnel Control (in R&D Organizations) -- Planning Intensity -- Planning Process Formalization -- Political Behavior -- Potential quality of cost accounting -- Potential Quality of Controlling Department -- Preparation of Decision Enforcement -- Process Rationality (Assurance of) -- Process Quality of Cost Accounting -- Process Quality of Controlling Department -- Process Rationality -- Product Complexity and Diversity -- Professional Commitment -- Professionalism -- Propensity to Create Budgetary Slack -- Propensity to Create Budgetary Slack [Pufferbildung] -- Quality (of Information) -- Quality of MAS Information -- Quality of Management Cycle -- Rationalization Tool (Cost Accounting) -- Reaction of Controlling Department -- Regulation (in the Context of Business Networks) -- Relevance of Incentive System -- Reliability of Budgetary Information -- Reliability of Controlling Information -- Role Ambiguity -- Role Autonomy -- Role Commitment -- Role Conflict -- Role Conflict (in MNCs) -- Role Involvement -- Role Performance -- Role Significance -- Salesperson Dependence upon Firm -- Satisfaction with Economic Performance -- Satisfaction (with Controlling Department) -- Satisfaction (with Measurement System) -- Scope of Information -- Selection (in the Context of Business Networks) -- Self-Reflection -- Senior Management Support in Strategy Implementation -- Shared Vision (in MNCs) -- Standard Tightness -- Standard-based Incentives -- Strategic Audits -- Strategic Implementation Monitoring -- Strategic Surveillance -- Strategy Commitment -- Subsidiary Role Overestimation -- Subsidiary Technology Embeddedness -- Supervisory Attention -- Symbolic Use (of Controlling Information) -- Symbolic Use of Metrics -- Systems Complexity of Cost Accounting -- Systems Dynamics of Cost Accounting -- Task Coordination -- Task Significance -- Team Cohesion -- Technology Dynamics -- Timeliness of Information -- Time Pressure -- Tolerance for Uncertainty -- Trust in Controlling Department -- Trust in MAS Information -- Trust in MNCs -- Trust within Management Teams -- Turnover Intentions -- Use of Capital Market - Information Function -- Use of Equity Capital Market - Monitoring Function -- Use of Measurement Alignment Techniques -- User Involvement -- User Know-how -- Vertical Coordination -- Utilization Intensity -- Weak-Point Analysis and Measures Development -- Workload Equity.