TY - BOOK AU - Matthias Nienaber PY - 2019 CY - Berlin, Germany PB - Peter Lang Verlag SN - 1868-7687 SN - 9783631804346 TI - Preparation Processes of Nonfinancial KPIs for Management Reports T2 - Empirical Evidence on Process Design and Determinants DO - 10.3726/b16237 UR - https://www.peterlang.com/document/1058640 N2 - While nonfinancial key performance indicators have recently gained importance in corporate reporting, their preparation process for management reports has remained a «black box». Based on interviews with experts from various areas and hierarchical levels, the study empirically analyzes preparation processes in three publicly listed and four privately held German firms. The findings provide detailed insights into phases of preparation processes. Moreover, the promotor model is applied to determine the roles and communication of process participants. In addition, several internal and external factors influencing the process design are discussed using organizational theories. The findings of this study offer several implications for academics and stakeholders such as preparers or regulators. KW - Nonfinancial reporting, Management reporting, Report preparation, (International) Accounting, Case study, Organizational theories LA - English ER -