Purpose: This paper analyses what factors drive a company's decision to align financial and management accounting policies as a measure of integration of management accounting and financial accounting at the highest hierarchy levels of a company. Design/methodology/approach: Research hypotheses...

Economic enterprises face two, related, managerial problems: effective management of the enterprise's activities, and communicating to outsiders that the enterprise is in fact well-run. These problems were especially difficult in the credit cooperative movement that grew up in Germany in the...

In economies with a growing service sector, the importance of intangible assets like brands, customer relationships, and organizational capabilities is rapidly increasing, as is the importance of information and knowledge for the production of goods and services. New concepts in such areas as...

International transfer prices (ITP) policies affect economic decisions and corporate performance. It is a long held belief that multinational companies use ITP to minimize global tax liability. From this point of view, this is an administrative process but the strategy is also as a major...

We empirically investigate if tournaments between heterogeneous contestants are less intense. To test our hypotheses we use professional sports data from the TOYOTA Handball-Bundesliga, the major handball league in Germany. Using either differences in betting odds or rankings to measure ability...

We empirically investigate if tournaments between heterogeneous contestants are less intense. To test our hypotheses we use professional sports data from the TOYOTA Handball-Bundesliga, the major handball league in Germany. Using either differences in betting odds or rankings to measure ability...

Der Arbeitsmarkt und die Arbeitswelt in Deutschland befinden sich in einem schon länger andauernden Veränderungsprozess, der in der öffentlichen und fachlichen Diskussion gern mit dem Begriff einer zunehmenden "Flexibilisierung" oder "Entgrenzung" der Arbeit beschrieben wird. Mit diesem...

This paper asks whether part-time work makes women happy. Previous research on labour supply has assumed that as workers freely choose their optimal working hours on the basis of their innate preferences and the hourly wage rate, outcome reflects preference. This paper tests this assumption by...

Im Auftrag der Deutschen Bahn AG (DB) hat die DIW econ, eine Consulting-Tochter des DIW Berlin, die Löhne der Lokomotivführer der DB mit den Einkommen abhängig Beschäftigter in anderen Wirtschaftszweigen und in anderen Verkehrsberufen verglichen. In die Untersuchung einbezogen wurden auch...

Nach der Deregulierung der Arbeitnehmerüberlassung im Rahmen der Hartz-Reformen stieg die Zahl der Leiharbeitnehmer sprunghaft an; seit 2004 hat sie sich fast verdoppelt. Reichlich zwei Prozent aller Arbeitnehmer sind inzwischen in der Zeitarbeitsbranche beschäftigt. Das ist zwar kein großer...