Controlling von Auslandsentsendungen: Teuer, aber auch gut?
The article discusses the tangible and intangible costs of expatriate assignments. It distinguishes successful assignments from premature return and underperformance on the job. The article also describes types of assignments such as long- and short-term expatriate and commuter assignments. Finally, it discusses variables important for controllers in each stage of a foreign assignment, starting with selection and development of expatriates and ending with re-integration into the home office and application of experience gained abroad.
Haslberger, A. (2005) Controlling von Auslandsentsendungen: Teuer, aber auch gut?, Der Controlling Berater, Issue 5, September, pp 689-722.