Der Beitrag untersucht die Frage, ob Entscheidungsfreiheit als zentrale Voraussetzung der normativen Entscheidungstheorie durch Ethik und Neurobiologie in Frage gestellt wird. Nach dem in ihm entwickelten Verständnis von Unternehmensethik ist die Handlungsfreiheit der betrieblichen...

Acknowledging deficiencies in current regulations and aiming at convergence, theIASB is conducting a joint project with the FASB to develop a principle-based standardon revenue recognition. The tentative proposals feature an asset-liability approachrelying on measurement at fair values or at...

This paper analyses whether freedom of decision as a crucial precondition of normative deci-sion theory is questioned by ethics and neurobiology. It argues for an understanding of busi-ness ethics which sees the economic agents’ freedom of decision as the necessary basis for handling ethical...

This paper analyses whether freedom of decision as a crucial precondition of normative deci-sion theory is questioned by ethics and neurobiology. It argues for an understanding of busi-ness ethics which sees the economic agents’ freedom of decision as the necessary basis for handling ethical...