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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
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
Gaining competitive advantages by the running of well-founded measures in terms of management became, in all fields of activity, a condition of permanence and resistance on the market for organizations of all kinds. In such circumstances professional management tools takes multiple meanings, the...
Persistent link: https://www.econbiz.de/10010857689
Gaining competitive advantages by the running of well-founded measures in terms of management became, in all fields of activity, a condition of permanence and resistance on the market for organizations of all kinds. In such circumstances professional management tools takes multiple meanings, the...
Persistent link: https://www.econbiz.de/10010604002
The marketing strategy’s role is to define the organization’s attitude towards its environment and behavior in contrast with environment modifications. A marketing strategy expresses a corporation’s option for a certain path chosen out of many others. Completing a strategy needs a factor...
Persistent link: https://www.econbiz.de/10010712456
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
The increased promotion of energy production from biomass on European and national level leads to land use conflicts on regional and local level. These conflicts appear usually in the legal planning processes during the construction of biogas plants. Whereas the steering possibilities for...
Persistent link: https://www.econbiz.de/10011266697
The architecture of governance structures for renewable energies in Germany is characterized by a duality of economic …Die Architektur der Governance-Strukturen für erneuerbare Energien in Deutschland ist durch eine Dualität von …
Persistent link: https://www.econbiz.de/10011266712