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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
Non-Profit-Organizations of the Third Sector have lately gained an increasing importance both in scientific research and as far as their economical weight is concerned. Adapting the concept of the Balanced Scorecard for those organizations, their particularities need to be determined and based...
Persistent link: https://www.econbiz.de/10005704219
Non-Profit-Organizations of the Third Sector have lately gained an increasing importance both in scientific research and as far as their economical weight is concerned. Adapting the concept of the Balanced Scorecard for those organizations, their particularities need to be determined and based...
Persistent link: https://www.econbiz.de/10005764522
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