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Corporate Governance
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Spektakulre Unternehmenskrisen setzten seit den 1990er Jahren weltweit Diskussionen ber Corporate Governance in Gang: Ziel war und ist es, Standards zu entwickeln, die in Empfehlungen oder Rechtsnormen umsetzbar sind. Mehr Rationalitt sowie die frhzeitige Erkennung und eine angemessene Handhabung potenzieller Risiken sollen die Unternehmensfhrung und -berwachung verbessern. Die Disziplinierung des Kapitalmarktes oder Instrumente der Unternehmensberwachung und des Controlling untersttzen die Umsetzung. Die Ergebnisse der empirischen Krisenursachenanalyse belegen, dass die Risiken eines Marktumfeldes zugleich auch Chancen fr Unternehmen in sich bergen. Dieser Dualitt haben Unternehmungsfhrung und -berwachung Rechnung zu tragen.
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