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Elektronische Marktplätze verändern seit den letzten Jahren immer häufiger bestehende Wertschöpfungsketten. Neben konventionellen Märkten entstehen globale Märkte, auf denen ortsunabhängig eine große Zahl von Anbietern und Kunden Handelstransaktionen abwickeln kann. Die große Zahl von...
Persistent link: https://www.econbiz.de/10009467427
the BSC for bank controlling.Scorecards have been developed for the banking areas retail banking, corporatebusiness and …
Persistent link: https://www.econbiz.de/10009471704
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
-on-demand, collaborative publishing, digitization projects or long term preservation. The subject is examined on a broad basis, covering e …
Persistent link: https://www.econbiz.de/10009475320
There is growing evidence that Strategic Management Accounting (SMA) activities are being pursued in an … interdisciplinary manner. One such discipline where management accounting could contribute is in Strategic Human Resource Management … empirical study examines the current role of management accounting in relation to the SHRM process using data from surveys of …
Persistent link: https://www.econbiz.de/10009435348
With the appropriate framework to shape financial knowledge, the management accounting function should become an …
Persistent link: https://www.econbiz.de/10009459009
This paper is offered as a discussion piece. Drawing from personal research on management accounting change in the UK …, that the problems do not lie in management accounting research, which has flourished and produced a substantive body of …
Persistent link: https://www.econbiz.de/10009463532
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
Real-world business processes are resource-intensive. In work environments human resources usually multitask, both human and non-human resources are typically shared between tasks, and multiple resources are sometimes necessary to undertake a single task. However, current Business Process...
Persistent link: https://www.econbiz.de/10009438200
Application of contingency frameworks to management accounting research comenced in the mid 1970s and dominated … provide support for an emergent contingency framework for the design of management accounting systems (MAS). This framework …
Persistent link: https://www.econbiz.de/10009441776