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Im Rahmen eines Forschungsprojektes zur Reform einer öffentlichen Verwaltung thematisiert der Beitrag die Übertragung personalwirtschaftlicher Praktiken des privaten Sektors auf öffentliche Verwaltungen. Ausgehend von dem Ansatz eines New Public Management implizieren die Annahmen des...
Persistent link: https://www.econbiz.de/10005405323
In this paper present relationship among strategic planning and managerial control process. For begin I want present few elements about strategic planning and managerial control in order to identify link inter these elements.
Persistent link: https://www.econbiz.de/10005760951
Planning and budgeting is a key controlling tool for most of the organizations, including notfor- profit ones. The …, and controlling tools used in planning and budget control. …
Persistent link: https://www.econbiz.de/10011194749
The paper explores the effective design of management control systems in terms of managing exchange rate risks for not-for-profit non-governmental organizations (NGOs). Compared to business organizations, NGOs have just limited possibilities to tackle these risks for several reasons discussed in...
Persistent link: https://www.econbiz.de/10011194756
In order the management control system of an organization to be efficient, it has to be tailormade and fits to specifics of both the organization itself and the sector the organization operates in. The paper analyses the specifics typical for management control system of nongovernmental...
Persistent link: https://www.econbiz.de/10011194803
The purpose of this article is to characterize the role of management control and its potential functions from the perspective of New Public Management with regard to Polish realities. The premise for undertaking the subject is the observation that the potential of this control in Poland has not...
Persistent link: https://www.econbiz.de/10011258059
Basis einer repräsentativen Befragung von Familienunternehmen aus dem Jahr 2008/2009 ein Logit-Modell geschätzt, um die …
Persistent link: https://www.econbiz.de/10010981309
Da in Deutschland im Jahr 1989 letztmalig eine großzahlige, bundesweite Unternehmensbefragung zum Thema Nachfolge durchgeführt wurde, bestand Bedarf an aktuellen Daten. Deshalb hat der Stiftungslehrstuhl für allgemeine BWL, insbesondere Unternehmensnachfolge an der Universität Siegen in...
Persistent link: https://www.econbiz.de/10010981737
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
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