This empirical study investigates the relationships between management control systems and social and environmental risks. Building on Simons' Levers of Control conceptual framework, this study proposes that companies facing social and environmental risks will enhance the quality of their...

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.

No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...

Because of globalization and the ever-changing nature of businesses, particularly healthcare organizations, leaders need to determine the most effective method for bringing change that will help the organization achieve its objectives. Understanding how to encourage followers to reach...

Although a great deal of research has been done on leadership styles, and university students have often been the subject of exploratory research in social sciences, the Full Range Leadership model has been applied to young people only in a few instances. In this article, the authors seek to...

This study represents a multi-method, multi-source, and longitudinal evaluation of a leadership development program in Germany. For the development of transformational leadership, the methods of leadership feedback, training, and coaching were combined into a program. The effects of this program...

Despite the considerable attention paid to research into the adoption of technological innovations in government agencies and business firms, little attention has been paid to other types of organisations such as voluntary organisations (VOs). As a result, many things remain unknown: the...

FROM THE ARTICLE: At the end of November 2023, the New York Times published an editorial: Why Are Nonprofit Hospitals Focused More on Dollars Than Patients? It is certainly a valid question. Most people might assume that not-for-profit (NFP) organisations focus on providing a public benefit...

Cost functions and cost efficiency are commonly estimated for industries with detailed data on production and cost, both for firms that are for profit as well as not for profit. The data on not-for-profits obtained from the IRS Form 990 lack these details and, consequently, encourage...

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...