The aim of the paper is to comment continuing works on the project whose purpose is to state generally accepted requirements for professional competence of managerial accountants and controllers. In this regard, Draft for a common Statement which defines conceptual outcomes of the project is the...

The article describes the outcomes of the project whose purpose is – on the base of “Draft for a common statement” – to state generally accepted requirements for professional competence of managerial accountants and controllers. The important part of the project is empirical research...

Der vorliegende Bericht ist eine Folgeuntersuchung zu der von Bronner, Matiaske und Stein (1991) durchgeführten Delphi-Studie zu den Anforderungen an Spitzenführungskräfte im Jahre 2000. Aufbauend auf einem empirischen Führungsmodell werden die Führungs-Aufgabe, die Führungs-Situation, die...

Diese Studie mit 127 Entsandten betrachtet im Unterschied zu bisherigen Studien soziale Unterstützung im Kontext von Auslandsentsendungen differenzierter und untersucht deren Auswirkung auf Zufriedenheit und Stresserleben. Es wurde nach Quelle - Familie, Freunde, Arbeitskollegen und Vorgesetzte...

Team success relies on assigning team members to the right tasks. We use controlled experiments to study how roles are assigned within teams and how this affects team performance. Subjects play the takeover game in pairs consisting of a buyer and a seller. Understanding optimal play is very...

In this paper we experimentally test whether competing for a desired reward does not only affect individuals' performance, but also their tendency to cheat. Recent doping scandals in sports as well as forgery and plagiarism scandals in academia have been partially explained by "competitive...

The present analysis investigates skill requirements in the workplace, measured directly by the task-composition of occupations. It shows that the task composition of occupations has shifted toward analytical and interactive activities and away from manual and cognitive routine activities in...