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Wertorientiertes Berichtswesen – Theoretisches Konzept versus praktische Umsetzung

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  • Bernhard Hirsch

Abstract

Die Ausrichtung des Berichtswesens auf wertorientierte Größen ist ein zentraler Bestandteil einer erfolgreichen Implementierung eines wertorientierten Steuerungssystems. Trotz dezidierter Vorgaben der Literatur sind in der Unternehmenspraxis gewichtige Implementierungsprobleme im Bereich des wertorientierten Berichtswesens festzustellen. Der Aufsatz beschreibt (1) theoretisch optimale Gestaltungsanforderungen an ein wertorientiertes Berichtswesen, zeigt (2) durch die empirische Forschung in deutschen Großunternehmen festgestellte einschlägige Implementierungsprobleme strukturiert auf und gibt (3) Erklärungen für die Existenz von Implementierungsproblemen des wertorientierten Berichtswesens. Die Erklärungen erfolgen aus einer ökonomischen und einer verhaltenswissenschaftlichen Perspektive. Copyright Springer-Verlag 2007

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  • Bernhard Hirsch, 2007. "Wertorientiertes Berichtswesen – Theoretisches Konzept versus praktische Umsetzung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(2), pages 161-185, August.
    • Handle: RePEc:spr:metrik:v:18:y:2007:i:2:p:161-185
    DOI: 10.1007/s00187-007-0022-3
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