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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
information for carries principal of management: planning, coordinating and evaluation or control …
Persistent link: https://www.econbiz.de/10005760958
Persistent link: https://www.econbiz.de/10005037331
Lion C., Martini P. and Volpi S. (2004) The evaluation of European Social Fund programmes in a new framework of … experience in the evaluation of programmes co-financed by the European Social Fund (ESF) over the 2000-2006 period. The key focus … is to see if, and how, evaluation procedures in Italy have changed in the context of the recently created multilevel …
Persistent link: https://www.econbiz.de/10005638138
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 measures' effectiveness and efficiency cannot yet be met. In this case, policy evaluation has to be judged as an … vorliegende Arbeit nicht nur mit Blick auf die Bewertung der ILE zu lesen, sondern kann auch über mögliche Herangehensweisen an … die Bewertung anderer Maßnahmen zur Entwicklung des ländlichen Raumes informieren. Die Diskussion der verschiedenen …
Persistent link: https://www.econbiz.de/10008695037
In der vorliegenden Arbeit wird eine semi-parametrischer Matching-Ansatz (Propensity Score Matching) verwendet, um den Effekt von Agrarumweltprogrammen, der Aus-gleichszulage für benachteiligte Gebiete sowie der Ausgleichszahlung für Gebiete mit umweltspezifischen Einschränkungen auf den...
Persistent link: https://www.econbiz.de/10008533375
This study compares the profitability of cooperatives and investor-owned firms in the Italian wine sector. From a review of the financial ratios that have traditionally been applied in previous studies, we identify the key factors that affect firm profitability (proxied by sales growth) and...
Persistent link: https://www.econbiz.de/10010850240