This paper explores the form and function of organisational interactions from the perspective of Luhmanns Theory of Social Systems.

In diesem Beitrag zeigen wir, dass theoretische und technologische Aussagensysteme zweieigenständige Forschungszweige darstellen und damit die Notwendigkeit erwächst, eineeigene Methodologie technologischer Aussagensysteme zu entwerfen. Wir stellen ersteAnsatzpunkte vor, wie eine solche...

The aim of this paper is to explain consulting failure from a systems-theoretical perspectiveand to provide a new framework for analysing consultant–client relationships. By drawing onLuhmann’s systems theory, clients and consultants are conceptualised as two autopoieticcommunication systems...

In diesem Beitrag wird mit Galtungs Konzept der „Suche und Brechung von Invarianzen“ einin der betriebswirtschaftlichen Diskussion um die Kausalanalyse kaum beachtetes Konzeptzum Umgang mit festgestellten Wirkungszusammenhängen vorgestellt. Dabei wirdinsbesondere die Rolle der...

Despite the attention that strategic change as a topic of research has received, there remainconsiderable difficulties in conceptualizing the actual sources of strategic change. Using theconcept of strategic episodes, this paper develops an endogenous theory of change, where thesources of change...

Acknowledging deficiencies in current regulations and aiming at convergence, theIASB is conducting a joint project with the FASB to develop a principle-based standardon revenue recognition. The tentative proposals feature an asset-liability approachrelying on measurement at fair values or at...

Risk reporting is an emerging reporting challenge in Europe. Current literature assumescorporate risk reporting to be informative for its users. The purpose of this paper is toinvestigate in how far risk disclosures can meet the information function alleged.Embedded in frameworks of economics of...

Managerial forecast disclosure has gained increasing interest. Besides voluntary publication,managers are more and more obliged to disclose forecasts by recent accountingregulation. This acknowledges the common proposition that forecasts were exceptionallyrelevant and decision useful information...