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. Sie hat einerseits das Ziel, den Stand der Kostenrechnung in mittelständischen Betrieben des verarbeitenden Gewerbes … darzustellen; dabei folgt die Darstellung den üblichen Teilgebieten und Systemen der Kostenrechnung. Andererseits soll die von … mittelständischen Betrieben praktizierte Kostenrechnung dahingehend überprüft werden, ob die mit ihr verfolgten Rechenzwecke auch …
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Following up on recent debates about sectoral systems of innovation and production, the paper introduces a heuristic framework for analyzing and explaining distinct patterns of technology-based sectoral change. The concept is based on two interrelated influencing factors. The first is the...
Persistent link: https://www.econbiz.de/10003729623
This article challenges the methodological nationalism of the convergence debate by arguing that multilevel governance destabilizes the coalitions thought to underpin liberal and coordinated varieties of capitalism. Existing efforts to explain how coherent production regimes emerge and persist...
Persistent link: https://www.econbiz.de/10003729638
As economic internationalization advances, the question of how firms cope with increasing pressure for competitiveness gains momentum. While scholars agree that firms need a competitive advantage, they debate whether firms exploit the comparative advantage of their economy and converge on that...
Persistent link: https://www.econbiz.de/10003729642
Why junior ministers? What function do they serve? Two explanations dominate the literature. Both focus on the role of junior ministers in coalition formation and coalition management. One approach sees junior ministers as instruments for controlling policy, the other as a means to solve or ease...
Persistent link: https://www.econbiz.de/10002506276
The concept of global governance has emerged as a key theoretical approach since the 1990s. Applied to the transformation of international security, it has suggested a shift from the state-dominated bipolar system of the Cold War era to a new multipolar and multilateral security architecture in...
Persistent link: https://www.econbiz.de/10003343699
This essay reviews the development of approaches within the comparative capitalisms (CC) literature and points to three theoretical innovations which, taken together, define and distinguish these approaches as a group. First, national economies are characterized by distinct institutional...
Persistent link: https://www.econbiz.de/10003315763