Both the FASB and the IASB do not actively consider information needs of the managementin the process of standard setting. We argue that this focus on external users does not fullyanswer the question as to what constitutes useful accounting information. We analyze thedifferences of managerial...

Produktivitätsmanagement industrieller Dienstleistungen -- Produktivitätsbenchmarking -- Dienstleistungseffizienz im Gesundheitswesen -- Effizienz im Kundenbeziehungsmanagement -- Produktivitätsmanagement in Aus- und Weiterbildung durch Service Engineering.

We study the relative efficiency of centralized vs. decentralized organizational forms given optimized managerial performance evaluation within an incomplete contracting framework with risk-averse agents under moral hazard. Decentralization and performance evaluation are complementary control...