Despite the wide-spread use of Value Based Management (VBM) in European companies, findings about reasons for differences in its sophistication remain controversial. Since organizational structure is assumed to have a considerable impact on the fit between an organization and an administrative innovation, we examine the influence of organizational structure on VBM sophistication. Our analysis, which is based on survey data from 117 large private firms in Austria, Germany and Switzerland, confirms a significant influence of the organizational structure variables centralization, formalization and horizontal integration on VBM sophistication    «

Despite the wide-spread use of Value Based Management (VBM) in European companies, findings about reasons for differences in its sophistication remain controversial. Since organizational structure is assumed to have a considerable impact on the fit between an organization and an administrative innovation, we examine the influence of organizational structure on VBM sophistication. Our analysis, which is based on survey data from 117 large private firms in Austria, Germany and Switzerland, confirm...    »