Showing 1 - 10 of 6,144
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 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" 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
There has not been much discussion of how firms may assess the value of service innovation projects ex-ante in the extant research literature. This paper theoretically derives a value assessment tool for service innovation ideas called QSI (tool for pre-Qualification of Service Innovation...
Persistent link: https://www.econbiz.de/10008752104
Jugend übergeben. Er beschäftigt sich mit dem Thema »Zeit für Familie« und mit den Notwendigkeiten und Möglichkeiten einer …
Persistent link: https://www.econbiz.de/10011019385
Jugend übergeben. Er beschäftigt sich mit dem Thema »Zeit für Familie« und mit den Notwendigkeiten und Möglichkeiten einer …
Persistent link: https://www.econbiz.de/10011019618
Jugend übergeben. Er beschäftigt sich mit dem Thema »Zeit für Familie« und mit den Notwendigkeiten und Möglichkeiten einer …
Persistent link: https://www.econbiz.de/10009368575
It has been discussed for a long time how managers of large corporations can be induced to act in the best interest of … owners. According to conventional wisdom the related agency problems are much less important in Germany than in the UK or US …. It is widely believed that industrial companies in Germany often have large blockholders, especially banks, which are …
Persistent link: https://www.econbiz.de/10005647006
In late 1993 and ealy 1994, the wholly-owned US subsidiary of a German conglomerate experienced substantial losses in connection with the implementation of a petroleum marketing strategy, triggering an emergency recapitalization of the German parent company. The rescue was overween by the firm's...
Persistent link: https://www.econbiz.de/10005647007
management issues directly touch the domain of management accounting and control. In Germany, topics related to the support of … “Risikocontrolling” in Germany as well as discussing the necessity and (measurement and behavioural) problems of managerial risk …
Persistent link: https://www.econbiz.de/10005623273