Zur effizienten Steuerung des Unternehmens ist die Unternehmensführung auf wahrheitsgemäße Informationen ihrer Manager angewiesen. Anders als in der klassischen Prinzipal-Agenten-Theorie, in der Manager rein eigennutzorientierte Individuen darstellen, hat die verhaltenswissenschaftliche...

Recent evidence suggests that managers establish a positive link between management accounting system (MAS) integration and controllership effectiveness, which is fully mediated by the perceived consistency of financial language. Our paper extends this research by analyzing whether controllers...

Der Beitrag beschreibt die Konzeption von BI als integrierten Gesamtansatz, veranschaulicht das Potenzial für eine innovative Nutzung von Informationen zur Erreichung von Wettbewerbsvorteilen und gibt einen Überblick über ausgewählte zukünftige Entwicklungen und Trends.

The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and discussing potential future developments of the...

The Brazilian public administration has adopted risk management as a good governance practice. Its implementation is mandatory for all bodies and entities of the Federal Executive Branch, with wide dissemination of regulations and risk management manuals covering other federal powers and levels....

With globalisation, there has been an intensification of investments by foreign groups in sectors strategic to their country of origin, such as some minerals. It is, therefore, crucial for a parent company to implement specific controls in its management control systems. In these circumstances,...

Current corporate disclosures regarding carbon emissions lack commonly accepted accounting rules. The accrual accounting system for carbon emissions described here is grounded in the rules of historical cost accounting for operating assets, enabling the preparation of balance sheets and flow...

The book provides a detailed and practical description of how companies can put purpose into practice in their organizations. Based on a ground-breaking research project on the Economics of Mutuality undertaken jointly by the Säid Business School at the University of Oxford and Mars...

Der vorliegende Beitrag befaßt sich mit wissenschaftlichen Ansätzen zur Erklärung der Personalpolitik von Unternehmen. Zunächst wird diskutiert, inwieweit die existierenden Ansätze überhaupt miteinander verglichen werden können. Eine Hauptschwierigkeit besteht darin, daß die jeweiligen...