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Heuristic Reasoning in Management Accounting
Heuristics are short-cuts and deliberately ignore information, for instance through examining fewer cues or integrating less information. However, this collides with a view on management accountants and controllers as rational agents which seems to suggest that all available information should be considered. As their role as information supplier is often accompanied with the task to assist managers in their judgment and decision making, they have huge influence on these processes. Therefore, it is of high relevance to know if, how, and which heuristics management accountants and controllers use. Furthermore, we need to know which individual and situational factors influence their usage of he...
Management Control Systems and Cross-Cultural Research
A fundamental challenge that management faces in the twenty-first century is how to exercise adequate control, i. e. how to guide and direct the behaviour of their subordinates. With increasing globalisation firms witness a cross-cultural impact too. Of particular interest is the question of whether to use the standardized form of control similar to the home base of firms or whether to adapt their control practices to the local specificities. Given the meagre state of the literature in management control with a cross-cultural emphasis, this study addresses a real world problem, namely the question whether management control practices are configured similarly or differently across cultures. R...
The Political Economy of Electricity
Providing critical insights that will interest readers ranging from economists to environmentalists, policymakers, and politicians, this book analyzes the economics and technology trends involved in the dilemma of decarbonization and addresses why aggressive policy is required in a capitalist political economy to create a sea change away from fossil fuels. The environmental damage across the globe is a result of the success of capitalist industrialism—250 years of carbon pollution resulting from consumption of fossil fuels to drive the economy and the worldwide aspiration to ever-increasing levels of economic development. But capitalism has also produced the tools to solve the problems it ...
Rudolf Steiner
This is the first full-scale biography of Rudolf Steiner written in English.
Nachhaltigkeitsorientierte Anreizsysteme
Die vorliegende Arbeit verfolgt zunächst das Ziel, einen Beitrag in Bezug auf die Gestaltungsoptionen nachhaltigkeitsorientierter Anreizsysteme zu leisten. Aus konzeptioneller Sicht hält die wissenschaftliche Literatur bisher nicht nur wenige, sondern zudem heterogene Ansätze bereit, wie das Thema Nachhaltigkeit in unternehmerische Anreizsysteme zu integrieren ist. Insbesondere fehlt in der wissenschaftlichen Literatur eine systematische Auseinandersetzung zu möglichen Optionen für die nachhaltigkeitsorientierte Gestaltung von Anreizsystemen. Vor diesem Hintergrund wird ein umfassender konzeptioneller Überblick entwickelt, wie das Konzept der Nachhaltigkeit mit Anreizsystemen zusammeng...
Abgabe von Rechenschaft zum Wiederaufbau von Vertrauen
Zwischen 2007 und 2008 begann eine der größten Finanz- und Wirtschaftskrisen. In deren Folge gerieten viele Unternehmen, insbesondere Banken, in existentielle Schwierigkeiten. Bedingt durch die Schwere des Ereignisses zum einen sowie durch die enge Verzahnung zwischen Finanz- und Realwirtschaft zum anderen, erweiterte sich diese zu einer weltweiten Wirtschaftskrise. Für viele wurde die Finanzkrise dadurch zu einem „Charaktertest“ für die Bankenbranche, da sie als einer der zentralen Akteure des Finanzmarktes gilt. Aus Sicht der breiten Öffentlichkeit haben die Banken diesen Test jedoch nicht bestanden, was sich insbesondere in massiven Vertrauensverlusten ihnen gegenüber widerspieg...
Tudor England
This is the first encyclopedia to be devoted entirely to Tudor England. 700 entries by top scholars in every major field combine new modes of archival research with a detailed Tudor chronology and appendix of biographical essays. Entries include: * Edward Alleyn [actor/theatre manager] * Roger Ascham * Bible translation * cloth trade * Devereux family * Espionage * Family of Love * food and diet * James Hepburn, Earl of Bothwell * inns * Ket's Rebellion * John Lyly * mapmaking * Frances Meres * miniature painting * Pavan * Pilgrimage of Grace * Revels Office * Ridolfi plot * Lady Mary Sidney, Countess of Pembroke * treason * and much more. Also includes an 8-page color insert.
Deutsche Geistliche Lieder: The Hymns of Martin Luther Set to their Original Melodies, with an English Version
Reprint of the original, first published in 1883.
