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Anspruch und Wirklichkeit des Controlling

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783658042714
Condition
New
Product Description

Stephanie Bcherl prsentiert eine empirische Rekonstruktion der Controlling-Praxis und greift auf eine Datenbasis zurck, die im Rahmen einer teilnehmenden Beobachtung in der Finanzzentrale eines Weltkonzerns gewonnen wurde. Der Anspruch der controllinggesttzten Unternehmenssteuerung an Objektivitt und Rationalitt wird mit der empirischen Wirklichkeit konfrontiert. Die Studie erbringt den fundierten Nachweis, dass die Diskrepanz von Anspruch und Wirklichkeit nicht zufllig auftritt, sondern selbst systematisches Ergebnis der Verankerung des Controlling in organisationalen Strukturen und Prozessen ist. Die Autorin beschreibt detailliert, mit welchen Techniken und Mechanismen das Controlling den Mythos zahlenbasierter Objektivitt und Rationalitt aufrechterhlt.

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