Literature reviews summarizing empirical planning studies often state that results of these studies are not comparable and not capable of being integrated. Hence, the progress of knowledge accumulation in this important field of management accounting research is constrained and some questions...

While the relevance of services increased over the last decades, planning and calculation for services is often disregarded. Instead of following a theoretically clear process services are often offered to the customer unsystematically. In this paper a theoretical based concept for...

Despite all planning efforts improvisation is a necessary, planning supplementing form of decision making, which finds nearly none attention in the literature. In the paper nature and influence factors of improvisations in companies are examined based on literature investigations of musical and...

The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to 2007 with focus on how far the characteristics of the planning system have an impact on business success. We identify fifteen empirical studies on this subject from which we...

TEWDWR-JONES M. and PHELPS N. A. (2000) Levelling the uneven playing field: inward investment, interregional rivalry and the planning system, Reg. Studies 34 , 429-440. Concern has been mounting recently over the increasing intensity of competition among British regions for foreign direct...

O'Hara G. (2005) A journey without maps: the regional policies of the 1964-70 British Labour Government, Regional Studies 39 , 1183-1195. This paper examines four influences on British regional policy in the late 1960s: party politics in the context of the economic environment; the structure of...