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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
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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
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CONCEPTUAL DELIMITATIONS OF CONTROLLING
Serban, Nedelcu - In: Annals of Faculty of Economics 1 (2011) 2, pp. 586-590
Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few … companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in … Romania controlling can only be found at a practical level, and the specialized literature is restraint, almost absent. Since …
Persistent link: https://www.econbiz.de/10009650832
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Management control’s implications of the exploitation/exploration dilemma: empirical evidences from a fast-moving consumer goods company
Farjaudon, Anne-Laure; Soulerot, Marion - Université Paris-Dauphine (Paris IX) - 2007
Exploiting existing resources or exploring new ones is an old dilemma. As exploitation consists in “the refinement and extension of existing competences, technologies and paradigms” (March, 1991, p. 85) and exploration means “experimentation with new alternatives” (March, 1991, p. 85),...
Persistent link: https://www.econbiz.de/10011073639
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Zur optimalen Abfolge von Investitionsprojekten
Kramer, Dominik - In: Metrika 20 (2009) 1, pp. 89-103
If enterprises with limited capacities can carry out several long term projects, the question of the optimum order of these projects arises. A decisive criterion in analogy to the equivalent annuity leads to the optimal sequence. If temporal restrictions for the projects in the form of latest...
Persistent link: https://www.econbiz.de/10010995126
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Investitionsentscheidungen unter Berücksichtigung der Finanzierungsbeziehungen bei Besteuerung einer multinationalen Unternehmung nach dem Einheitsprinzip
Dietrich, Maik - arqus - Arbeitskreis Quantitative Steuerlehre - 2007
Die Europäische Union schlägt vor, künftig auf die gesonderte Besteuerung der Gesellschaften einer multinationalen Unternehmung zu verzichten und stattdessen einen konsolidierten Konzerngewinn über einen Aufteilungsschlüssel auf die Ansässigkeitsstaaten zu verteilen. Damit sollen die im...
Persistent link: https://www.econbiz.de/10008462195
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The Contingency Thesis of Collective Bargaining Institutions
Traxler, Franz - In: CESifo DICE Report 1 (2003) 2, pp. 34-39
Persistent link: https://www.econbiz.de/10005048492
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Size and Impact of Privatisation – A Survey of Empirical Studies
Chahyadi, Candra S.; Megginson, William L.; Netter, … - In: CESifo DICE Report 3 (2005) 1, pp. 03-11
Persistent link: https://www.econbiz.de/10005037318
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Effects of Tax Depreciation Rules on Firms' Investment Decisions: A Comparison of European Transition Countries
Nam, Chang Woon; Radulescu, Doina Maria - In: CESifo DICE Report 1 (2003) 2, pp. 52-55
Persistent link: https://www.econbiz.de/10005037410
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A journey without maps: The regional policies of the 1964-70 British Labour Government
O'Hara, Glen - In: Regional Studies 39 (2005) 9, pp. 1183-1195
O'Hara G. (2005) A journey without maps: the regional policies of the 1964-70 British Labour Government, Regional Studies 39 , 1183-1195. This paper examines four influences on British regional policy in the late 1960s: party politics in the context of the economic environment; the structure of...
Persistent link: https://www.econbiz.de/10005278616