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Controlling von Kryptowährungen

In: Digitale Transformation im Controlling

Author

Listed:
  • Stefan Behringer

    (Hochschule Luzern, Institut für Finanzdienstleistungen Zug IFZ)

  • Florian Follert

    (Privatuniversität Schloss Seeburg)

Abstract

Zusammenfassung Kryptowährungen gewinnen weltweit an Bedeutung. So werden Bitcoin und andere Kryptowährungen von einer steigenden Zahl von Privatpersonen und Unternehmen als Zahlungsmittel und Spekulationsobjekte genutzt. Zudem betätigen sich Unternehmen als Produzent:innen der digitalen Währung (sogenanntes Mining). Somit erscheint es sowohl aus wissenschaftlicher als auch aus praktischer Sicht geboten, sich mit dem Controlling von Kryptowährungen auseinanderzusetzen. Der vorliegende Beitrag analysiert das Thema aus der Perspektive des Controllings als Rationalitätssicherungsinstrument des Managements. Hierzu werden drei spezifische unternehmerische Zwecke einer Kryptowährung herausgearbeitet. Darauf aufbauend ordnet der Beitrag die Zwecke in das Controllingkonzept ein und leitet spezifische Anforderungen an das Controlling sowie Lösungsansätze ab.

Suggested Citation

  • Stefan Behringer & Florian Follert, 2022. "Controlling von Kryptowährungen," Springer Books, in: Jessica Hastenteufel & Susanne Weber & Thomas Röhm (ed.), Digitale Transformation im Controlling, chapter 0, pages 183-195, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-38225-4_12
    DOI: 10.1007/978-3-658-38225-4_12
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    References listed on IDEAS

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