Der vorliegende Beitrag widmet sich einem in der Organisationstheorie stark vernachlässigten Problem: der Ablauforganisation von Entscheidungen. Am Beispiel von Bilanzanalysen wird empirisch geprüft, in welcher Weise eine Gliederung des Prozesses nach Verrichtungen oder Objekten die Qualität...

It is a basic premise of accounting that supplying managers with "good", problem-adequate, reliable, valid, actual, and material information will increase the efficiency of their decisions. However, production of such information is only a necessary, but not a sufficient condition for better...

According to the Great-Man Theory, the creation of something new used to be accredited solely to one outstanding individual: the champion. This prevailing notion in Anglo-American research was first challenged by Witte (1973), who concluded that an innovation cannot be a one-man decision, since...