Produktkostenplanung als Gestaltungsbereich des Kostenmanagements -- Bezugsrahmen der Untersuchung -- Erfolgsfaktoren kostenorientierter Produktentwicklungsprojekte -- Entwicklung eines empirischen Modells zur kostenorientierten Produktplanung -- Auswertung der erhobenen Daten zur...

Tourism research contains a large share of consumer behavior-orientated studies using multidimensional constructs (exogenous/endogenous). Accordingly, scholars have mainly made use of a two-step approach that can be referred to as PCA-MLR (principal component analysis and then ordinary least...

Participation is a key concept in budgeting practice and research. While extant literature primarily focuses on the antecedents and modifiers of participation, here we focus on the measurement of participation. Building on theoretical and empirical research on user involvement and influence from...