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...

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...

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...

Bisherige Studien zur Leiharbeit haben sich primär mit den Arbeitsbedingungen sowie den strategischen Einsatzgründen der Leiharbeit befasst. In diesem Beitrag wird versucht, erste Erkenntnisse zum Leistungsverhalten von Leiharbeitnehmern zu erhalten. Der Arbeitsmarkt für Profifußballer...

We study optimal incentive contracts for workers who are reciprocal to management attention. When neither worker's effort nor manager's attention can be contracted, a double moral-hazard problem arises, implying that reciprocal workers should be given weak financial incentives. In a...

Since the early 90's the West German firms have to deal with sharp changes of economic environment: the German Unification, the emerging competitors in the east European countries and the deregulation of several labour market institutions. We analyse the wage structure, the wage changes and the...

We study optimal incentive contracts for workers who are reciprocal to management attention. When neither worker's effort nor manager's attention can be contracted, a double moral-hazard problem arises, implying that reciprocal workers should be given weak financial incentives. In a...

In this paper we ague that any meaningful bibliometric evaluation of researchers needs to take into account that research productivity follows distinct life cycles. Using an encompassing data set portraying the research behavior of German academic economists, we first show that research...

We study optimal incentive contracts for workers who are reciprocal to management attention. When neither worker's effort nor manager's attention can be contracted, a double moral-hazard problem arises, implying that reciprocal workers should be given weak financial incentives. In a...