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• W344976821 abstract "Within the last 10 years, the number of foreign subsidiaries, established by Slovene multinational companies during the internationalization process, has increased substantially. At the same time, active involvement of Slovene companies into the internationalization process has caused an increased interest in the field of co-ordination of domestic and international activities, as well as control over foreign subsidiaries. In the process of evaluation of their performance, financial as well as non-financial evaluation measures should be taken into consideration to prevent the short-term financial results being earned at the cost of long-term success of the subsidiary. Although numerous empirical studies related to management control over foreign subsidiaries have been carried out in the USA, as well as many European countries and elsewhere, extensive research in this field has not yet been carried out among Slovene multinational companies. The purpose of our research, carried out in 2003 among medium-sized and large Slovene multinational companies, was to find out to what extent the field of management control over foreign subsidiaries, with an emphasis on the role of financial and non-financial evaluation measures, has already evolved in these companies and to what extent they follow theoretical recommendations in the field of research. 1. INTRODUCTION Business environments, in which subsidiaries of Slovene multinational companies currently operate, differ, to a large extent, from the business environments in which they operated only more than a decade ago. Although Slovene companies were, already at that time, more oriented towards the developed western markets than any of the other republics of the former Yugoslavia, the majority of Slovene companies were dependent upon the relatively large domestic (Yugoslav) market. Lack of foreign competition and highly recognized and appreciated trademarks were protecting Slovene companies from hard competitive pressures. For the period prior to the political changes at the beginning of the '90s, we can argue that the (primary) business environment, in which Slovene companies operated, was relatively stable. The situation changed completely immediately after the disintegration of the country and the collapse of the Yugoslav market. Slovene companies were forced to rapidly redirect their activities towards more demanding foreign markets, where they became exposed to foreign competition with high quality products, established trademarks and organization structures, capable of rapid responses to changes in the business environment. To enable the redirection of operations, all business functions had to adapt to the changed business environments. The accounting function became highly involved in the process by providing reliable information for decision-making. Due to the increased role of accounting information needed for planning, co-ordination and control over domestic and international activities, the process of internationalization of Slovene companies represents an important factor towards the implementation of a quality accounting information system. However, such a system will not provide the desired result if the decision-making process is not clearly divided between top management at the headquarters level and local management of foreign subsidiaries. At the same time, the responsibility for the decisions taken must be distributed between the two levels accordingly. This division of responsibilities influences the type of financial and non-financial evaluation measures and their importance in the process of performance evaluation. 1.1. Theoretical background In accounting literature, the field of control over foreign subsidiaries is discussed in the context of management control issues1. Management control is focused on attaining strategic goals through the planning of activities and evaluation of their implementation, motivation of employees and control through accounting reports. …" @default.
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• W344976821 date "2004-07-01" @default.
• W344976821 modified "2023-09-25" @default.
• W344976821 title "The role of financial and non-financial evaluation measures in the process of management control over foreign subsidiaries – Empirical evidence in Slovene multinational companies" @default.
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