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Evaluation des Aufsichtsrats
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Als eine Ursache fr negative Unternehmensentwicklungen in deutschen Aktiengesellschaften gilt regelmig die unzureichende berwachung des Vorstands durch den Aufsichtsrat. In einer empirischen Studie analysiert Malte Debus die Effektivitt und die Effizienz von Gestaltungsvarianten des Aufsichtsrats. Er zeigt, dass die Unternehmensstrategie und die damit verbundene Umweltkomplexitt die Erfolgswirkung der personellen Zusammensetzung des Aufsichtsrats, seiner unternehmenspolitischen Kompetenz und der Organisation des Entscheidungsprozesses beeinflusst. Aus den Ergebnissen der Untersuchung werden Kriterien fr die Evaluation des Aufsichtsrats abgeleitet.
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