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Entwicklung von Controlleraufgaben

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Springer Nature
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9783834967503
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New
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Controlleraufgaben in der Unternehmenspraxis reichen von Aufgaben im Rechnungswesen ber Planungs- und Kontrollaufgaben bis hin zu strategischen Beitrgen. Bislang liegen nur sehr wenige empirische Kenntnisse darber vor, wie und unter welchen Voraussetzungen sich diese komplexen Aufgabenbndel entwickeln. Carsten Prenzler zeichnet die Entwicklung der Controlleraufgaben in Abhngigkeit der bestimmenden Faktoren in drei Lngsschnittstudien deutscher Unternehmen differenziert nach und leitet einen bereinstimmenden Entwicklungspfad dominanter Controlleraufgaben in der Entlastung des Managements ab. Dabei analysiert er auch die sich widersprechenden Entwicklungslinien, die vor allem Ergnzungs- und Begrenzungsfunktionen der Controller betreffen.

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