Der Arbeitsplatz der Zukunft ist vielfältig: Ob von zuhause, im Zug oder am Rheinufer - Smartphones, Tablets und Laptops machen es möglich. Unternehmen setzen daher zunehmend auf Zielvereinbarungen und einen ergebnisorientierten Führungsstil statt Anwesenheitskontrollen im Betrieb.

La 4e de couv. indique : "La mobilisation des hommes et des compétences connaît de profonds bouleversements qui exigent de nouvelles formes de pilotage et de contrôle. Comment concevoir et mettre en œuvre celles-ci en développant les pratiques du contrôle de gestion sociale ? Comment...

Status-seeking behaviors are linked to executive career progression, but do leaders appreciate being surrounded by followers eager to move up in the organizational hierarchy? Building on the self-enhancement theory, we propose that leaders with high self-assessed getting-ahead behaviors give...

The vast majority of firms in developing economies are micro and small enterprises owned by families whose members also provide the labour to the units. Often, they fail to grow in size even with the relaxation of credit constraints. In this paper, we show that frictions in the labour market...

"Detect and combat corporate fraud with new profiling techniquesProfiling the Fraudster: Removing the Mask to Prevent and Detect Fraud takes a step-by-step approach beyond the Fraud Triangle to identify characteristics in potential fraudsters, employees and new hires that will sound alarm bells...

This paper assesses empirically the hypotheses by Bental and Demougin (2010) that innovations in ICT (Information and Communication Technology) reduce the labor share in OECD countries by improving the monitoring technology. In a first step, I show that data trends for the labor share, wages in...

Controlling employees can have severe consequences in situations that are not fully contractible. However, the perception of control may be contingent on the nature of the relationship between principal and agent. We, therefore, propose a principal-agent model of control that takes into account...