Doktorarbeit: Controlling als Informationsquelle im Entscheidungsprozess

Controlling als Informationsquelle im Entscheidungsprozess

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Schriften zum Betrieblichen Rechnungswesen und Controlling, volume 119

Hamburg , 426 pages

ISBN 978-3-8300-7764-0 (print) |ISBN 978-3-339-07764-6 (eBook)

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Decisions and decision-making processes are fundamental elements, conditiones sine quibus non, of our living and consequently of our working environment. Information activities, e.g. the acquisition of information, stretch like a net around these processes. Therefore, decision-makers in organizations may take the acquisition of additional information into consideration during solving their problems and fulfilling their tasks. In order to concretize and focus the subject area, closer attention is directed to the information behavior of managers and the role of Management Accounting as a source of information in their decision-making processes. The ambition to study the link between the acceptance respectively the use of Management Accounting information and managerial work leads to the following four research questions: (1) On which factors does the acceptance of Management Accounting information by managers depend? (2) On which factors does the usage of Management Accounting information by managers depend? (3) How is the acceptance of Management Accounting information interrelated to their usage? (4) In which phases of an ideal-typical decision-making process do managers use more Management Accounting information than in others?

The priority objective of the study lies in answering the research questions from a theoretical as well as from a practical point of view, i.e. it is explained why managers do (not) accept and do (not) use Management Accounting information while making decisions. According to this, findings about influencing factors of the acceptance and the usage of Management Accounting information in decision-making processes of managers are generated. A process model of scientific research is developed and systematically applied to the object of study. After creating a theoretical framework which consists of decision theory, information economics and contingency approach it is elaborated on the state of the art and on relevant empirical studies. Subsequent to this, a theoretical model showing the assumed relations between selected theoretical constructs is designed. Hypotheses derived from the theoretical framework and from the state of the art are refined in a qualitative analysis (interviews with management accountants and managers). Testing of hypotheses is realized by means of a quantitative analysis. In a web based online survey, managers are asked to answer questions about their information behavior regarding Management Accounting information. Gained data is evaluated with SPSS (correlation and regression analysis). Finally, limitations and delimitations, a further need for research and implications for science as well as for practice conclude the study.

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