In diesem Beitrag wird zunächst eine ausführliche Definition des Begriffes "Unternehmenskultur" geliefert und anhand von Beipielen erläutert.

Literature reviews summarizing empirical planning studies often state that results of these studies are not comparable and not capable of being integrated. Hence, the progress of knowledge accumulation in this important field of management accounting research is constrained and some questions...

While the relevance of services increased over the last decades, planning and calculation for services is often disregarded. Instead of following a theoretically clear process services are often offered to the customer unsystematically. In this paper a theoretical based concept for...

Despite all planning efforts improvisation is a necessary, planning supplementing form of decision making, which finds nearly none attention in the literature. In the paper nature and influence factors of improvisations in companies are examined based on literature investigations of musical and...