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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
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
Die Volksrepublik China ist, nach den USA, der zweitgrößte Markt für Mobiltelefone. Bereits heute nutzen 59,3 Mill. Chinesen die Möglichkeit der mobilen Kommunikation, und jeden Monat wird die Nutzerzahl um etwa zwei Millionen steigen, so dass am Jahresende rund 70 Mill. Mobiltelefonnutzer...
Persistent link: https://www.econbiz.de/10005014070
Der Ländervergleich zeigte, dass die Einführung und Stimulierung von Wettbewerb zu merkbaren Wohlfahrtsgewinnen in einzelnen Marktsegmenten - Fernverkehr und internationaler Verkehr - geführt hat. Erkennbar wurde auch, dass der Einsatz sektorspezifischer Regulierung tendenziell zu höheren...
Persistent link: https://www.econbiz.de/10005014414
Persistent link: https://www.econbiz.de/10010988933
Using data on 87 new product introductions (NPI) and foreign market entries (FME) of telecommunications service providers which were derived from a written survey of 42 key informants in Germany the present empirical study looks at the extent to which choices of market entry timing positions...
Persistent link: https://www.econbiz.de/10010994992
Today's businesses are no longer arranged as a value chain but rather as a complex network of entities with intertwined relations. To identify disruptions it is hence more efficient to consider businesses as ecosystems. The mobile communication ecosystem which was until now quite healthy finds...
Persistent link: https://www.econbiz.de/10010888505
Persistent link: https://www.econbiz.de/10010905029