Die Verbreitung von Wissen zu Controlling-Instrumenten

Die Verbreitung von Wissen zu Controlling-Instrumenten

Jens Paul Zühlke

96,79 €
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Editorial:
Springer Nature B.V.
Año de edición:
2007
ISBN:
9783835005471
96,79 €
IVA incluido
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Sobre IBD

Jens Paul Zühlke untersucht die im deutschen Sprachraum und in Großbritannien und den USA in Fachzeitschriften geführte Diskussion zu den drei Controlling-Instrumenten ‚Activity-based Costing’, ‚Target Costing’ und ‚Balanced Scorecard’ auf Gemeinsamkeiten und Unterschiede. Er zeigt, dass es keine fundamentalen Muster hinsichtlich Struktur und Entwicklung der instrumentenbezogenen Publikationsaktivitäten und des entsprechenden Wissenstransfers gibt und dass die Verbreitung von Wissen eher das Ergebnis von Zufallsprozessen zu sein scheint.

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