. Disadvantages are the high cost of the reform. For example, high investitions in the accounting software were necessary in the … Verwaltungssteuerung” of the county of Hessen. The author concluded that the main focus is the introduction of an accounting system the so … called “Doppik” and not the introduction of performance-based accounting information. This may follow in a further phase of …

Unternehmensplanung im Mittelpunkt des Gründungs- und Wachstumsprozesses. Sie ermöglicht die Integration der spezifischen Eigenschaften … Unternehmens darzustellen ist. Diese dynamische Anpassung der Unternehmensplanung auf die Marktänderungen zur richtigen Zeit … financially. An appropriate and adequate controlling system is important so that one can be able to operate with dynamic …

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 …

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 …

We apply these results to the issues of management accounting. First, through numerical examples, we provide the …

Die vorliegende Diplomarbeit beginnt bei der Vorstellung und Auseinandersetzung mit der klassischen Budgetierung. Dabei … Budgetierung in den Mittelpunkt der Betrachtung.Hierzu gehören deren Ursprünge, die konzeptionelle erangehensweise bei der …