Managerial accounting and analysis in multinational enterprises. Eds. H. Peter Holzer, Hanns-Martin W. Schoenfeld

including those of translation into foreign languages. No part of this book may be reproduced in any form -by photoprint, microfilm or any other means -nor transmitted nor translated into a machine language without written permission from the publisher. -Typesetting and Printing: Tutte GmbH -Binding: D. Mikolai, Berlin -Cover Design: K. Lothar Hildebrand, Berlin -Printed in Germany Preface VII colloquium, and to Deloitte Haskins and Sells for providing financial support through the Deloitte Haskins and Sells Professorship. Progress in management accounting is facilitated when practitioners are willing to share experience and insights with the academic community. We hope that the proceedings of this colloquium will, in a small way, advance the discipline of management accounting. Preface Contents Past Research on Performance Evaluation of International Subsidiaries Company Approaches Accounting Techniques Utilized for the Evaluation of International Subsidiaries: The IBM Case Monsanto Company - Managing Change GoldStar Electronics FMC Corporation: Inflation-Adjusted Performance Evaluation Management Control and the Internal Auditor: The Borg-Warner Case Performance Evaluation in Multinational Companies: Two European Examples Alldelphi Germany (Subsidiary of N.V. Philips Gloelampenfabrieken-Eindhoven/The Netherlands) Nixdorf Computer AG Paderborn/Germany View of Independent Accountants Performance Evaluation Techniques for International Operations: Impacts on Managerial Incentives and Strategic Planning Considerations Financial Reporting Systems of Multinational Corporations - An External Auditor's Viewpoint Performance Evaluation of International Subsidiaries in the Case of Acquisition/Disposal and Annual Audits from the Point of View of Wirtschaftsprüfer The Present State of Performance Evaluation in Multinational Companies Comprehensive Bibliography Brief Biographical Sketches of Authors Index

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