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Management Reporting und Behavioral Accounting

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Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658234928
Condition
New
Product Description

Andreas Taschner beschftigt sich in der 2. Auflage des essentials 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. Der Autor 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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