Um die sowohl von Bilanzskandalen als auch der Finanzkrise aufgedeckten Schwächen in der Corporate Governance rechtzeitig unternehmensintern aufzudecken, soll als eine mögliche Lösung die Interne Revision als prozessunabhängige Prüfungsinstitution die im Rahmen der Governance und des...

This paper presents a critical overview of some recent attempts at building formal models of organizations as information-processing and problem-solving entities. We distinguish between two classes of models according to the different objects of analysis. The first class includes models mainly...

Aufbauend auf der These einer zunehmenden Vermarktlichung von Beschäftigungsverhältnissen und des Endes der Organisationsgesellschaft von Davis (2009a, 2009b) untersuchen wir den Wandel der Industrienation Deutschland zur Dienstleistungs- und Wissensgesellschaft und fragen, ob mit diesem...

Empirically, compensation systems generate substantial effort despite weak monetary incentives. We consider reciprocal motivations as a source of incentives. We solve for the optimal contract in the basic principal-agent problem and show that reciprocal motivations and explicit performance-based...

There are estimates that up to 30% of hospital costs are due to inefficiently coordinated hospital processes. As a result many hospitals have tried to model and to reengineer their business processes. These efforts have very often been abandoned, because the normally constructed total models of...

We develop a theory of organization design in which the firm's structure is chosen to mitigate moral hazard problems in the selection and the implementation of projects. For a given set of projects, the 'divisional structure' which gives each agent the full responsibility over a subset of...

Controller bieten dem Management interne Beratung und Unterstützung aus dem Blickwinkel finanzieller Handlungsmotive an (vgl. Kesten 2001, S.30 ff.). Dies trifft auch bei der Planung, Abwicklung und Kontrolle von Projekten zu. Der Beratungsfokus liegt dabei insbesondere auf Fragen zur...

This paper considers two problem classes that are important to researchers as well as practitioners, namely packing and project scheduling problems. First, the two problem categories are described. This includes a classification of packing problems as well as of project scheduling concepts....