Literature reviews summarizing empirical planning studies often state that results of these studies are not comparable and not capable of being integrated. Hence, the progress of knowledge accumulation in this important field of management accounting research is constrained and some questions...

While the relevance of services increased over the last decades, planning and calculation for services is often disregarded. Instead of following a theoretically clear process services are often offered to the customer unsystematically. In this paper a theoretical based concept for...

Despite all planning efforts improvisation is a necessary, planning supplementing form of decision making, which finds nearly none attention in the literature. In the paper nature and influence factors of improvisations in companies are examined based on literature investigations of musical and...

The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to 2007 with focus on how far the characteristics of the planning system have an impact on business success. We identify fifteen empirical studies on this subject from which we...

Das Geschäftsklima bei den freischaffenden Architekten in Deutschland hat sich zu Beginn des zweiten Quartals 2013 spürbar verbessert. Das ergab die vierteljährliche Architektenumfrage des ifo Instituts. Es ist so gut wie zu Beginn der 1990er Jahre – also der Zeit des...

Obwohl wenige große Unternehmen Ein-Produkt Organisationen sind, widmet die wissenschaftliche Forschung dem Management von Mehr-Produkt Portfolien erstaunlich wenig Aufmerksamkeit. Trotz einer Vielzahl von Arbeiten im Umfeld der Diversifikations- und M&A-Forschung wird dem Corporate Portfolio...

Nach den Umfrageergebnissen des ifo Instituts hat sich das Geschäftsklima bei den freischaffenden Architekten zu Beginn des ersten Quartals 2013 ein wenig verbessert. Dies basiert ausschließlich auf einer optimistischeren Einschätzung der kommenden sechs Monate, während die Lageurteile...

TEWDWR-JONES M. and PHELPS N. A. (2000) Levelling the uneven playing field: inward investment, interregional rivalry and the planning system, Reg. Studies 34 , 429-440. Concern has been mounting recently over the increasing intensity of competition among British regions for foreign direct...