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Ehrlichkeit in der Budgetierung

Ehrlichkeit in der Budgetierung

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Brand
Springer Nature
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N/A
Part Number
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GTIN
9783658115821
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New
Product Description

Anja Schwering identifiziert auf Basis einer umfassenden Analyse der bestehenden Literatur konomische und verhaltenswissenschaftliche Erklrungsanstze der Ehrlichkeit in der Budgetierung. Darber hinaus gewinnt die Autorin mittels einer experimentellen Untersuchung neue Erkenntnisse zum Einfluss des Verhaltens gleichgestellter Kollegen auf die Ehrlichkeit im Budgetierungsprozess und kann so Empfehlungen hinsichtlich einer Offenlegung von Budgetinformationen geben. Unehrliches Verhalten im Budgetierungsprozess ist eine zentrale Herausforderung fr Unternehmen, die partizipative Budgetierung zur Unternehmenssteuerung einsetzen. Fr die Gestaltung der Budgetierung ist es daher von groer Bedeutung, die Faktoren zu kennen, die unehrliches Verhalten begnstigen.

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