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Management Reporting und Behavioral Accounting

Management Reporting und Behavioral Accounting

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Springer Nature
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N/A
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GTIN
9783658076993
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New
Product Description

Das Essential beschftigt sich mit der Frage, in welcher Form und in welchem Ausma das interne Berichtswesen beabsichtigte und unbeabsichtigte Verhaltenswirkungen bei den Beteiligten auslst und umgekehrt selbst durch nicht intendiertes Verhalten von Beteiligten in seinen Wirkungen beeinflusst wird. Der Ansatz des Behavioral Accounting wird dabei auf die spezifische Controllingaufgabe des internen Berichtswesens angewendet. Andreas Taschner erlutert, wie Berichte bei Bercksichtigung ihrer direkten und indirekten Wirkungen auf das Verhalten einzelner Betroffener zu einem wirkungsvollen Instrument der Unternehmenssteuerung werden.

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