Coordination, Budgeting and Incentives

Peter Schuster (), Mareike Heinemann () and Peter Cleary ()
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Peter Schuster: Schmalkalden University of Applied Sciences
Mareike Heinemann: VALNES Corporate Finance GmbH
Peter Cleary: University College Cork

Chapter 7 in Management Accounting, 2021, pp 215-246 from Springer

Abstract: Abstract Coordination is the synchronisation of single activities so as to achieve superior goals. Coordination is necessary for non-personnel or for personnel reasons. While the former is caused by various factual interdependences and relationships, the latter results from the fact that different people are involved in the preparation and implementation of company decisions and may have divergent interests and/or different states of information.

Date: 2021
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DOI: 10.1007/978-3-030-62022-6_7

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