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...

Wenngleich das Outsourcing von Informationstechnologie (IT) eine weitverbreitete Praxis ist, scheitern viele der Outsourcingprojekte immer wieder. In der Konsequenz sind Unternehmen mit dem Verlust von essentiellen Ressourcen und oder dem Rückgang der Unternehmensperformanz konfrontiert. In...

This scientific research aims to verify relationships in the use of management accounting practices and several contingent factors. Contingency theory was used in the analysis model. The study focused on 512 textile and clothing companies of the Associação Têxtil e Vestuário de Portugal...

Corporate social responsibility (CSR) has become a substantial firm investment. However, the firm value implications of CSR, i.e., whether doing good aligns with doing well, are still a topic of hot debate in practice and research alike. More than three decades of research have only produced...

Success in human resource management (HRM) depends on the question of whether applied practices of HRM meet specific contingency factors and are appropriately configured. Using this argument, the present article examines HRM in professional service firms (PSFs) in pursuit of three objectives....

According to the literature, science of management has started to become a jungle since 1960s. With the addition of many post-modern concepts, this jungle has turned into a much complex structure. A striking point is that a similar complexity is witnessed about a related subject – leadership....