Im Rahmen der aktuellen Diskussion über die effektive Messung operationeller Risiken aufder Basis interner Modelle hat vor allem der Loss Distribution Approach in der Literatur besondereBeachtung gefunden ...

Recent developments have sparked a renewed interest concerning risk related topics in nonfinancial companies. Risk management issues directly touch the domain of management accounting and control. In Germany, topics related to the support of corporate or enterprise risk management are commonly...

Im Rahmen der aktuellen Diskussion über die effektive Messung operationeller Risiken auf der Basis interner Modelle hat vor allem der Loss Distribution Approach in der Literatur besondere Beachtung gefunden. Dieser Ansatz hat seine Wurzeln in einem traditionellen Ansatz der...

The construction, analysis, and review of "controlling conceptions" (conceptions regarding the managerial accounting and control function) are important and influental branch as well a characteristic of management accounting and control research in German speaking countries. This discourse...

Recent developments have sparked a renewed interest concerning risk related topics in nonfinancial companies. Risk management issues directly touch the domain of management accounting and control. In Germany, topics related to the support of corporate or enterprise risk management are commonly...