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Management Accounting Change am Beispiel der Energiewirtschaft

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  • Pieper, Tobias
  • Schröder, Achim
  • Hoffjan, Andreas

Abstract

Due to disruptive changes within the industry energy suppliers have been facing massive challenges in recent years. It is expected that these changes will continue even further in the future. In this context, the article addresses determinants and success factors of cost management in the utility sector. In order to analyze this, the theoretical framework used is Management Accounting Change in general respectively the Management Accounting Change Model in particular. Within this framework the empirically identified factors are divided into different categories and thus provide implications for scientific and practical purposes as well.

Suggested Citation

  • Pieper, Tobias & Schröder, Achim & Hoffjan, Andreas, 2018. "Management Accounting Change am Beispiel der Energiewirtschaft," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 41(4), pages 322-336.
    • Handle: RePEc:nms:zoegun:10.5771/0344-9777-2018-4-322
    DOI: 10.5771/0344-9777-2018-4-322
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