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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
At the time of writing (2010), the world is witnessing the aftermath of the most severe financial sector meltdown in modern economic history caused by the real estate bubble in the United States. Its consequences on the real economy, especially in Europe, are yet to be fathomed, and this of...
Persistent link: https://www.econbiz.de/10010868675
The subject of this publication is the problem of distribution management, exemplified by Company X. The process has been defined by analysing the conditions necessary to satisfy prospects’ needs and create the market position of a business entity. The paper focuses on the basic features of...
Persistent link: https://www.econbiz.de/10010629143
Persistent link: https://www.econbiz.de/10008776071
methodisches Vorgehen wird im folgenden Beitrag an einer Problemstellung aus dem Vertrieb verdeutlicht. Anhand eines Basismodells …
Persistent link: https://www.econbiz.de/10010995044
Der Anteil der Personen über 65 Jahre wird in Japan in den nächsten Jahren zunehmen, so schätzt man für das Jahr 2025 ihren Anteil auf 26%. Daraus läßt sich ableiten, daß die Lieferung von Gütern und Dienstleistungen, die seniorenbezogen sind, immer wichtiger wird. Der vorliegende...
Persistent link: https://www.econbiz.de/10005010179
Das Bayerische Staatsministerium für Wirtschaft, Verkehr und Technologie hat das ifo Institut beauftragt, Strukturen und Entwicklungen des Handels in Bayern umfassend zu analysieren und im Zusammenhang mit der gesamtwirtschaftlichen Entwicklung im Freistaat darzustellen. Besondere...
Persistent link: https://www.econbiz.de/10005048191