Controlling und Entscheidungen

In this book, Bernhard Hirsch pursues two goals. The first is to show the explanatory contribution made by experimental studies in behavioral accounting research and further knowledge obtained from the behavioral sciences to problems relevant to controlling by using value-oriented corporate control as an example. The second is the development of methodological proposals for the embedment of the knowledge obtained from the behavioural sciences in the development of a theory for an economically-based management accounting concept. He chose the subject of »value-oriented corporate control« for his study because this control system was implemented by numerous companies in the past few years with the help of management accounting. The introduction of this system did however involve a large number of problems in its implementation.