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Management accounting research in the lab – method and applications
Obermaier, Robert; Müller, Felix - In: Metrika 19 (2008) 3, pp. 325-351
Obwohl empirische Methoden in der betriebswirtschaftlichen Forschung in den letzten Jahren deutlich an Bedeutung gewonnen haben, gibt es bislang nur wenige Beispiele für den Einsatz von Laborexperimenten im Bereich der Controllingforschung. Der vorliegende Beitrag fasst den aktuellen Stand zur...
Persistent link: https://www.econbiz.de/10010995014
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Role Making für Controllerbereiche? – Eine empirische Analyse zu den Auswirkungen von Gestaltungsfreiräumen für Controllerbereiche
Knollmann, Ramon; Hirsch, Bernhard; Weber, Jürgen - In: Metrika 18 (2008) 4, pp. 365-386
The study focuses on the question, in which way the role making behaviour of the controller department affects the relationship between the controller department and other functions of the company. Looking at the controller department and strategy function interface the empirical study...
Persistent link: https://www.econbiz.de/10010995034
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Die Bedeutung verhaltensorientierter Aspekte in der Controllingausbildung an deutschen Universitäten
Reimer, Marko; Orth, Mathias - In: Metrika 19 (2008) 2, pp. 185-205
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
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The impact of cognitive biases on capital investments
Serfas, Sebastian - In: Metrika 21 (2011) 4, pp. 427-446
A large body of research shows that cognitive biases—unconscious mental errors caused by simplified information processing strategies—distort decision making in a variety of situations. This article demonstrates that these biases are also highly relevant with regard to decisions in a capital...
Persistent link: https://www.econbiz.de/10010995164
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Controlling in Weiterbildungseinrichtungen – Aufbau und Ergebnisse einer empirischen Studie
Zurwehme, Annikka - In: Metrika 18 (2008) 4, pp. 445-469
Management control in training institutions is still a missing topic in theoretical and empirical management control research. Therefore the following article presents a framework of management control in training institutions based on the main terms discussed in this context. To illustrate and...
Persistent link: https://www.econbiz.de/10010995191
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Controlling in österreichischen Familienunternehmen – dargestellt am Bundesland Oberösterreich
Feldbauer-Durstmüller, Birgit; Wimmer, Bernhard; … - In: Metrika 18 (2008) 4, pp. 427-443
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
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Planung und Unternehmenserfolg: Stylized Facts aus der empirischen Controllingforschung im deutschsprachigen Raum von 1990–2007
Weißenberger, Barbara; Löhr, Benjamin - In: Metrika 18 (2008) 4, pp. 335-363
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
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Diagnostic efficiency of controlling business processes
Dyakon Lidiya L. - In: Business Inform (2012) 8, pp. 188-192
In the article investigational method of diagnostics of efficiency of controlling of business processes, resulting in … its implementation it is possible to identify deficiencies controlling systems. The essence of this method is compared to … the controlling systems with a reference value. …
Persistent link: https://www.econbiz.de/10010855210
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Theoretical Aspects of Determination of the Bank's Readiness to Introduce Controlling
Maksimova Maryna V. - In: Business Inform (2013) 9, pp. 308-314
's readiness to introduce controlling. The article generalises approaches to definition of such a notion as readiness to changes …. It specifies the essence of the "bank's readiness to introduce controlling" notion and offers to consider it as such a … competences of managerial personnel required for performance of controlling functions. The further studies could be connected with …
Persistent link: https://www.econbiz.de/10010855419
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The Conceptual Model of Controlling Realization in the System of Providing of Enterprises Economic Security
Nikitina Alina V. - In: Business Inform (2012) 12, pp. 226-229
controlling. The actuality and necessity of further development of theoretical aspects of controlling in the system of providing … of enterprises economic security are grounded, the conceptual model of realization of controlling on enterprises is …
Persistent link: https://www.econbiz.de/10010855424