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Erklärungs- und Gestaltungsbeiträge verhaltenswissenschaftlicher Theorien für eine integrierte Rechnungslegung

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  • Bernhard Hirsch
  • Yvonne Schneider

Abstract

Dieser Beitrag greift von Praktikern postulierte Anforderungen an eine integrierte Rechnungslegung und Implementierungsprobleme ihrer Einführung auf und stellt diese den in der ökonomischen Literatur postulierten Anforderungen und Erklärungen gegenüber. Die dabei deutlich erkennbaren Abweichungen lassen sich, so die zentrale These des Beitrags, durch die problemspezifische Hinzuziehung von psychologischen Erkenntnissen reduzieren. Ein solcher Schritt impliziert eine systematische Integration psychologischer Erkenntnisse in eine erweiterte ökonomische Rechnungslegungs-Theorie. Dazu wird die Anwendung der Methode der abnehmenden Abstraktion von Lindenberg empfohlen und dieser Ansatz problemspezifisch operationalisiert. Durch diese Erweiterung der ökonomischen Theorie lassen sich Praxisforderungen nach einer größeren Einfachheit und Einheitlichkeit der Rechnungslegung und Implementierungsprobleme der integrierten Rechnungslegung theoriegestützt begründen bzw. erklären. Copyright Springer-Verlag 2010

Suggested Citation

  • Bernhard Hirsch & Yvonne Schneider, 2010. "Erklärungs- und Gestaltungsbeiträge verhaltenswissenschaftlicher Theorien für eine integrierte Rechnungslegung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(1), pages 7-35, June.
    • Handle: RePEc:spr:metrik:v:21:y:2010:i:1:p:7-35
    DOI: 10.1007/s00187-010-0101-8
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