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Erfolgreiche Gestaltung unternehmensinterner Abrechnungssysteme

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  • Littkemann, Jörn

Abstract

In diesem Beitrag wird die theoretische Basis und der Stand der empirischen Forschung des Kontingenzansatzes des Behavioral Accounting zur Gestaltung unternehmensinterner Abrechnungssysteme ausgewertet. Als wichtigstes Ergebnis bleibt festzuhalten, daß über die Auswahl bestimmter Abrechnungstechniken des Rechnungswesens hinaus die Aktoren der Abrechnungssysteme und die Art der Informationsbeschaffung und -auswertung als relevante Gestaltungsparameter eines Abrechnungssystems zu berücksichtigen sind. Ferner ergibt sich, daß die Gestaltung eines Abrechnungssystems abhängig ist von folgenden Kontextfaktoren: Unternehmensgröße, Umweltsituation, Technologie, Organisation, Zielsystem, Einbindung des Abrechnungssystems in betriebliche Entscheidungsprozesse und Einstellungen zum Abrechnungssystem. Es zeigt sich zudem, daß die Gestaltung eines Abrechnungssystems im Zusammenhang mit dem Unternehmenserfolg steht.

Suggested Citation

  • Littkemann, Jörn, 1997. "Erfolgreiche Gestaltung unternehmensinterner Abrechnungssysteme," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 436, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    • Handle: RePEc:zbw:cauman:436
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    References listed on IDEAS

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