Die Harmonisierung des internen und externen Rechnungswesens gilt vor allem bei international tätigen Konzernen als effizientes Mittel, den immer komplexeren Anforderungen an die Unternehmenssteuerung zu begegnen. Insbesondere der Rechnungslegung nach US-GAAP wird dabei eine Katalysatorwirkung...

While supply chain management has risen to great prominence in recent year, there are hardly related developments in research methodologies. Yet, as supply chains cover more than one company, one central issue is how to collect and analyse data along the whole or relevant part of the supply...

Despite their implication in almost all aspects of the field, organizations remain a black box within critical geopolitics. The majority of the literature looks at organizations from the outside, either treating them as producers of geopolitical representations or as geopolitical actors. An...

Temporary geographical proximity in the form of face-to-face contact is commonly thought to enhance learning. In a sample of individuals (n= 294) involved in knowledge transfer in the Olympic Games, temporary geographical proximity emerges as a rather weak predictor of learning, although its...

As a consequence of the changing conditions of doing business, we can observe the emergence of an increasing number of industrial and company-specific codes of conduct, as well as social and environmental standards. This paper considers these initiatives as being self-regulating governance...

The purpose of this paper is the discussion of the environmental effects of a free-floating car-sharing system operating in Ulm, Germany. The system, called car2go, allows users to take and leave vehicles at any point within the city limits. Thus opposed to traditional car-sharing, there are no...