Controlling und Rechnungslegung - Managerial and Financial Accounting – serie
Visar alla böcker i serien Controlling und Rechnungslegung - Managerial and Financial Accounting. Handla med fri frakt och snabb leverans.
6 produkter
6 produkter
Häftad, Engelska, 2019
556 kr
Skickas inom 10-15 vardagar
Conducting an experiment Theresa Herrmann investigates why nonprofessional investors fail to incorporate disclosures on fair value estimates into their investment decision and what causes this exclusion. Differentiating between different types of disclosures and the development of the fair value (gain vs. loss) the results indicate that with a fair value gain, none of the disclosure information increases decision usefulness, irrespective of the presentation format. When a fair value loss occurs, fair value disclosures presented in a salient presentation format decrease decision usefulness. Thus, investors have varying information needs that are strongly linked to the development of a firm’s key asset.
Häftad, Engelska, 2020
556 kr
Skickas inom 10-15 vardagar
This book analyzes the impact of digitization on management accounting in five manufacturing companies. The results of the study also indicate that digitization of the management accounting function is mostly in line with the overall company strategy.
Häftad, Tyska, 2021
725 kr
Skickas inom 10-15 vardagar
Die primäre Zielsetzung der IFRS-Abschlüsse besteht in der Bereitstellung entscheidungsnützlicher Informationen, um die Funktionsfähigkeit der Kapitalmärkte zu ermöglichen.
Häftad, Tyska, 2022
775 kr
Skickas inom 10-15 vardagar
Sowohl öffentliche als auch private Organisationen berichten, dass die größte Herausforderung in Zeiten der Datenrevolution darin besteht, Fachkräfte mit den erforderlichen Kompetenzen zu rekrutieren, um die Vorteile von Big Data zu nutzen und die Daten in verwertbare Erkenntnisse zu transformieren.
724 kr
Skickas inom 10-15 vardagar
Die professionelle Skepsis eines jeden Teilnehmers wird ebenfalls durch das Experiment erhoben und quantifiziert und die Auswirkungen dieser auf die Wahrnehmung von EM werden untersucht.
Häftad, Engelska, 2024
1 102 kr
Skickas inom 10-15 vardagar
The new trend towards flexible work environments has spurred the debate over the effects of remote work on employees’ behavior and has forced greater consideration of how management control systems must be adjusted to meet the needs of the new work environment. While the existing literature has observed several positive behavioral changes, such as increased performance and effort, counterproductive work behavior has also been identified. Combining an experimental and a case study research approach, the present study investigates whether a management control system can mitigate unwanted behavior during remote work. The experimental study manipulates the use of management controls and analyzes the effects of an enabling vs. a coercive management control system on dishonest behavior. The data reveal that individuals who perceive the system as enabling and feel a connection to the company behave more honestly during remote work. The organizational connection entirely mediates the perception of the management control system on dishonest behavior. To further investigate this effect, a case study approach was applied. Based on interviews, several factors are identified that might impact the enabling perception of the control system in remote work settings. The six factors are divided into situational and individual attributes.