Controlling in Deutschen Unternehmungen by Bernhard Amshoff
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Controlling in Deutschen Unternehmungen

Controlling in Deutschen Unternehmungen


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About the Book

Ausgangspunkt der vorliegenden Untersuchung stellt die aufierordentlich gro6e Vielfalt unterschiedlicher Definitionen, Konzeptionen, Ansiitze, Paradigmen, Auf- fassungen, Denkmodelle, Betriebsmodelle u. ii. im Controlling dar, die der Ver- fasser zu Recht als, .Controlling-Dschungel bezeichnet. Aufgrund der damit ver- bundenen Unterschiedlichkeit ist bis heute weitgehend unklar geblieben, durch welche, .typischen Merkmale das Controlling gekennzeichnet werden kann. Das zentrale Ziel der Studie von meinem SchUler und Mitarbeiter, Herro Bernhard Amshoff, besteht daher in der theoriegeleiteten Entwicklung einer empirisch gestiitzten Controlling- Typologie. Ein solcher typologischer Ansatz in der hier vorliegenden Form ist weder in der deutschsprachigen noch in der intemationalen Controlling-Forschung weder auf theoretisch-konzeptioneller noch auf empirischer Ebene verfolgt worden. Der Arbeit liegt eine umfangreiche und sehr solide empirische Datenbasis zugrunde: Es wurde an slimtliche Untemehmungen in der (alten) Bundesrepublik Deutschland (einschlie6Iich West-Berlin) mit einer Beschiifti tenzahl von 500 ohne die Bran- chen Land- und Forstwirtschaft, Fischerei und Tierhaltung, Handelsvermittlung, Kredit- und sonstige Finanzierungsinstitute, Versicherungsgewerbe und Dienstlei- stungen ein sehr aussageflihiger, yom Autor sorgfaItig entwickelter und pregeteste- ter Fragebogen verschickt (= 2.521 Untemehmungen). Es konnten 320 FragebOgen zur Controlling-Gestaltung und 292 FragebOgen zur Controlling-Effizienz in die Auswertung einbezogen werden. Der Riicklauf kann im Vergleich zu anderen gro6en Erhebungen als gut betrachtet werden und reflektiert die Struktur der (vermutlichen) Grundgesamtheit.


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Product Details
  • ISBN-13: 9783409221283
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 0002-2., Akt. Aufl.
  • Language: German
  • Returnable: Y
  • Spine Width: 33 mm
  • Weight: 811 gr
  • ISBN-10: 340922128X
  • Publisher Date: 01 Sep 1993
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 612
  • Series Title: Neue Betriebswirtschaftliche Forschung (Nbf)
  • Sub Title: Realtypen, Kontext Und Effizienz
  • Width: 148 mm


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