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Gestaltung von Anreizsystemen und Unternehmensethik

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Springer Nature
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9783835005334
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In der betriebswirtschaftlichen Forschung zur Gestaltung von Anreizsystemen spielt die normative Principal-Agent-Theorie seit ca. 35 Jahren eine bedeutende Rolle. Inzwischen gewinnen auch explizit unternehmensethische Fragestellungen wieder strker an Bedeutung. Manuela B. Roiger setzt sich kritisch mit der normativen Principal-Agent-Theorie als Instrument zur Begrndung und Analyse von Normen bzw. Prinzipien zur Ausgestaltung von Anreizsystemen im Unternehmenskontext auseinander und analysiert die ethischen Dimensionen in der Problemdeutung, in der Modellbildung sowie in den Ergebnissen agencytheoretischer Forschung. Dies dient der Offenlegung und kritischen Grundlagenreflexion der in der normativen Principal-Agent-Theorie enthaltenen Norm- und Wertbasis. Auerdem wird die Verwendbarkeit der normativen Principal-Agent-Theorie als Instrument im Rahmen unternehmensethischer Analysen explizit herausgestellt. Damit trgt die Autorin zur Strkung der Rolle der Unternehmensethik innerhalb der Betriebswirtschaftslehre bei.

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