Ohne weitere Effizienzsteigerungen sind Krankenhäuser in Deutschland langfristig weder dem finanziellenDruck noch den Herausforderungen des demographischen Wandels gewachsen. Zur Unterstützung von Ressourcenkapazitätsentscheidungen auf strategischer, taktischer und operativer Ebene wird in...

In the recent past "sustainability accounting" and related terms (such as "sustainability management accounting" and "sustainability financial accounting" are being used with greater frequently at academic conferences and in corporate practice. This raises the question of the relationship...

This article focuses on ways and means to support environmental management accounting (EMA) with computer applications. From the EMA point of view, data collection, data processing, and data support are central features of appropriate computer applications. These considerations lead to common...