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Prozess-Wertschöpfung - Neukonzeption eines Modells für die Analyse und Bewertung
Finkeißen, Alexander - 1999
Wenn Unternehmen ihre Geschäftsprozesse auf die Erreichung strategischerWettbewerbsvorteile ausrichten wollen, dürfen sie nicht nur Kosten senken,sondern müssen die Prozesse auf die Kunden und die Unternehmenszieleausrichten. Dafür ist es notwendig, ihre Wertschöpfung zu ermitteln....
Persistent link: https://www.econbiz.de/10009467510
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Accounting-based entity valuation - Integration and implementation of key performance indicators within LIM-based valuation models
Falkum, Alexander - 2011
The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …
Persistent link: https://www.econbiz.de/10009433705
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Allianzfähigkeit
Kupke, Sören - 2008
Ein empirisch belegtes Phänomen ist die steigende Anzahl strategischer Allianzen von Unternehmen, speziell in dynamischen Wettbewerbsumgebungen. Über strategische Allianzen versuchen Unternehmen, auch in einer dynamischen Wettbewerbsumwelt unter hoher Unsicherheit Wettbewerbsvorteile...
Persistent link: https://www.econbiz.de/10009449069
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Strategic Opportunity Management
Junge, Philip - 2009
Today we live in a world that is characterized by a constantly changing environment. During the last decade, this highly volatile environment forced companies to implement strategies that identify, track and minimise the risks that entrepreneurial activity entails. Unfortunately, risks only...
Persistent link: https://www.econbiz.de/10009460982
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Ressourcen, Transaktionen und Renten : Organisations?konomische und Ressourcenorientierte Begr?ndung effizienter Organisation
Winterhalder, Sven - 2006
and leads to the "transaction-rent-view" of economic organisation, on the pathway to a "Strategic Theory of the Firm". …
Persistent link: https://www.econbiz.de/10009482326
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An investment center vs. a profit center: Capital investment under informational asymmetry
Chung, Moon-Chong - 1992
division. We show that an accounting performance measure has a limited informational role for delegation in the sense that a … cost involved in controlling the manager's incentives in relation to his private information for delegation is so high …
Persistent link: https://www.econbiz.de/10009477820
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A theoretical investigation of mandatory auditor reports on internal control structures
Nekrasz, Frank - 1993
Recently, the call for external auditor reports on client internal control structures has come from many fronts (i.e., Public Oversight Board, GAO, FDIC, etc.). The parties calling for these auditor reports typically assert that these auditor reports will serve to reduce management fraud. Before...
Persistent link: https://www.econbiz.de/10009477885
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Optimal contracting with predecision information: Communication problems under pure asymmetry of information
Lee, Jong-Cheon - 1989
We apply these results to the issues of management accounting. First, through numerical examples, we provide the …
Persistent link: https://www.econbiz.de/10009484434
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The valuation accuracy of the price-earnings and price-book benchmark valuation methods
Cheng, C. S. Agnes; McNamara, Ray - 2000
This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable...
Persistent link: https://www.econbiz.de/10009441754
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Emancipating the powerless through knowledge of accounting and related disciplines
Chung, Janne; Windsor, Carolyn - 2010
The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …
Persistent link: https://www.econbiz.de/10009441781