Behavioral Controlling. Aktuelle Ansätze zu einer verhaltenswissenschaftlichen Fundierung des Controllings (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Controlling, Note: 2,0, Martin-Luther-Universität Halle-Wittenberg, Veranstaltung: Seminar Behavioral Management Accounting, 39 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Im deutschen Sprachraum ist das Behavioral Controlling erst ein relativ neues Forschungsgebiet, das dafür umso intensiver diskutiert wird.

Ziel des Behavioral Controllings ist es, eine Sensibilisierung der Controller und des Managements für das Verhalten und die Leistungswirkungen eines intensiven Controllings zu erreichen. Es beinhaltet neben der Betriebswirtschaftslehre auch Wechselwirkungen mit verwandten Wissenschaftszweigen, besonders mit der Soziologie und der Psychologie.

Relevant ist die Integration verhaltenswissenschaftlicher Erkenntnisse in das Controlling, da in der heutigen Arbeitswelt der Mensch weniger als Produktionsfaktor agiert, sondern eher ein umfangreiches strategisches Erfolgspotential repräsentiert. Die klassische Betrachtung des Mitarbeiters als Produktions- und Kostenfaktor greift daher heute zumindest in entwickelten Industriegesellschaften zu kurz.



Die vorliegende Arbeit stellt anfangs die theoretischen Grundlagen des Controllings vor, geht dabei auf die Perspektiven menschlichen Verhaltens und ihre Wirkungen auf das Controlling ein, bevor die verschiedenen Paradigmen des Controllings und ihre Wandlung vorgestellt werden. Anschließend zeigen die Autoren die exemplarische Umsetzung verhaltenswissenschaftlicher Ansätze im Controlling, bevor am Ende ein Controllinginstrument aus verhaltensorientierter Sicht präsentiert wird.

Behavioral Controlling. Aktuelle Ansätze zu einer verhaltenswissenschaftlichen Fundierung des Controllings (German Edition) by Helko Ueberschär, Conny Walther

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