Frontmatter -- 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 -- Backmatter