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Managerial Risk Accounting and Control – A German perspective

Winter, Peter - Volkswirtschaftliche Fakultät, … - 2007

Recent developments have sparked a renewed interest concerning risk related topics in nonfinancial companies. Risk management issues directly touch the domain of management accounting and control. In Germany, topics related to the support of corporate or enterprise risk management are commonly...

Persistent link: https://www.econbiz.de/10005623273

Management accounting research in the lab – method and applications

Obermaier, Robert; Müller, Felix - In: Metrika 19 (2008) 3, pp. 325-351

Obwohl empirische Methoden in der betriebswirtschaftlichen Forschung in den letzten Jahren deutlich an Bedeutung gewonnen haben, gibt es bislang nur wenige Beispiele für den Einsatz von Laborexperimenten im Bereich der Controllingforschung. Der vorliegende Beitrag fasst den aktuellen Stand zur...

Persistent link: https://www.econbiz.de/10010995014

Role Making für Controllerbereiche? – Eine empirische Analyse zu den Auswirkungen von Gestaltungsfreiräumen für Controllerbereiche

Knollmann, Ramon; Hirsch, Bernhard; Weber, Jürgen - In: Metrika 18 (2008) 4, pp. 365-386

The study focuses on the question, in which way the role making behaviour of the controller department affects the relationship between the controller department and other functions of the company. Looking at the controller department and strategy function interface the empirical study...

Persistent link: https://www.econbiz.de/10010995034

Die Bedeutung verhaltensorientierter Aspekte in der Controllingausbildung an deutschen Universitäten

Reimer, Marko; Orth, Mathias - In: Metrika 19 (2008) 2, pp. 185-205

There is an increasing attention to behavioral aspects in management accounting research. In a survey professors teaching management accounting at German universities were asked about the recognition of behavioral aspects in education today and the expected future development. Findings suggest...

Persistent link: https://www.econbiz.de/10010995051

The impact of cognitive biases on capital investments

Serfas, Sebastian - In: Metrika 21 (2011) 4, pp. 427-446

A large body of research shows that cognitive biases—unconscious mental errors caused by simplified information processing strategies—distort decision making in a variety of situations. This article demonstrates that these biases are also highly relevant with regard to decisions in a capital...

Persistent link: https://www.econbiz.de/10010995164

Controlling in Weiterbildungseinrichtungen – Aufbau und Ergebnisse einer empirischen Studie

Zurwehme, Annikka - In: Metrika 18 (2008) 4, pp. 445-469

Management control in training institutions is still a missing topic in theoretical and empirical management control research. Therefore the following article presents a framework of management control in training institutions based on the main terms discussed in this context. To illustrate and...

Persistent link: https://www.econbiz.de/10010995191

Controlling in österreichischen Familienunternehmen – dargestellt am Bundesland Oberösterreich

Feldbauer-Durstmüller, Birgit; Wimmer, Bernhard; … - In: Metrika 18 (2008) 4, pp. 427-443

In spite of the high economical relevance controlling deals with the subject family enterprises rather little. Based on … the hypothesis that family enterprises aim at socio-economical objectives to a greater extent and use controlling … employing controlling-instruments can be identified for family enterprises. Copyright Springer-Verlag 2008 …

Persistent link: https://www.econbiz.de/10010995217

Planung und Unternehmenserfolg: Stylized Facts aus der empirischen Controllingforschung im deutschsprachigen Raum von 1990–2007

Weißenberger, Barbara; Löhr, Benjamin - In: Metrika 18 (2008) 4, pp. 335-363

The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to … controlling research but may also serve as guidelines for implementing efficient as well as effective planning systems in business …

Persistent link: https://www.econbiz.de/10010995221

Controlling in the Conditions of Czech Republic

Chrenkova, Iveta - In: AGRIS on-line Papers in Economics and Informatics 3 (2011) 2

The paper deals with the issue of controlling the Agriculture of the Czech Republic, using methods of activity …

Persistent link: https://www.econbiz.de/10010909157

Conceptualisations of ‘controlling’ in German-speaking countries: analysis and comparison with Anglo-American management control frameworks

Guenther, Thomas - In: Metrika 23 (2013) 4, pp. 269-290

research. This article explores the different MCS conceptualisations, named ‘controlling’ approaches, that have been developed …

Persistent link: https://www.econbiz.de/10010938222