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Rechtfertigung strategischer Managemententscheidungen

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783835000322
Condition
New
Product Description

Strategische Managemententscheidungen werden intensiv und nahezu ffentlich diskutiert. In agency-theoretisch abgeleiteten Gestaltungsvorschlgen der Corporate Governance wird eine Fremdkontrolle empfohlen und mehr Transparenz und Verantwortung des Managements gefordert. Manager mssen daher ihre Entscheidungen begrnden bzw. rechtfertigen, wenn der Verdacht besteht, dass sie eigenntzig, opportunistisch und zum Nachteil Dritter handelten. In der Theorie der Corporate Governance wurden allerdings wesentliche Aspekte der Rechtfertigung bisher vernachlssigt. Kerstin Petzold entwickelt ein allgemeines Modell der Rechtfertigung von Entscheidungen. Sie formuliert, unter welchen Bedingungen eine Rechtfertigung erforderlich wird, und zeigt auf, mit welchen Rechtfertigungstaktiken Entscheidungen begrndet werden. Aus der Anwendung des Modells im praktischen Kontext der Corporate Governance brsennotierter Unternehmen ergeben sich Implikationen sowohl fr die Praxis der Corporate Governance als auch fr die Weiterentwicklung der Organisationstheorie.

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