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Die Informationsbeziehung zwischen Management und Rechnungswesen

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Brand
Springer Nature
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N/A
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GTIN
9783824464227
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New
Product Description

Die Informationsbeziehung zwischen Management und Rechnungswesen ist hufig durch Vertrauensprobleme gekennzeichnet: Das Rechnungswesen mu motiviert sein, qualitativ hochwertige Kosten- und Erlsinformationen zur internen Entscheidungsfundierung bereitzustellen. Mitraut das Management der Gte dieser Informationen, so treten Ineffizienzen auf, die bis hin zum Delegationsversagen reichen knnen. Barbara E. Weienberger untersucht im Rahmen einer agency-theoretischen Modellierung Wirkungsketten fr die Entstehung von Delegationsversagen. Die Autorin diskutiert Lsungsanstze fr den Abbau von Delegationsversagen in Form von Verhaltens- und Ergebniskontrollen.

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