IDEAS home Printed from https://ideas.repec.org/a/spr/sjobre/v67y2015i1d10.1007_bf03372916.html
   My bibliography  Save this article

Strategisches Regulierungsmanagement in der anreizregulierten Netzwirtschaft

Author

Listed:
  • Lukas D. Schuchardt

    (BET GmbH)

  • Andreas Hoffjan

    (Technische Universität Dortmund)

  • Hendrik Finger

    (Technische Universität Dortmund)

Abstract

Zusammenfassung In vielen Branchen stellen regulatorische Vorgaben eine wesentliche Erfolgsdeterminante für Unternehmen dar. Dies gilt durch den direkten Einfluss auf die erzielbaren Erlöse insbesondere in Netzindustrien, wie etwa den deutschen Strom- und Gasnetzen. Diese waren in den vergangenen Jahren nicht nur einem verstärkten Effizienzdruck ausgesetzt, sondern müssen den durch die „Energiewende” induzierten Herausforderungen, wie einem wachsenden Anteil regenerativer dezentral fluktuierender Einspeisungen und einem stark gestiegenen Investitionsbedarf in die Netzinfrastruktur begegnen. Der vorliegende Beitrag analysiert daher mittels einer empirischen Untersuchung die individuelle Ausgestaltung von Organisation und Aufgaben des an Bedeutung gewinnenden strategischen Regulierungsmanagements sowie dessen Wandlung von der primären Erfüllung einer Informationsfunktion hin zu einem zentralen Steuerungselement im Unternehmen.

Suggested Citation

  • Lukas D. Schuchardt & Andreas Hoffjan & Hendrik Finger, 2015. "Strategisches Regulierungsmanagement in der anreizregulierten Netzwirtschaft," Schmalenbach Journal of Business Research, Springer, vol. 67(1), pages 70-101, February.
  • Handle: RePEc:spr:sjobre:v:67:y:2015:i:1:d:10.1007_bf03372916
    DOI: 10.1007/BF03372916
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/BF03372916
    File Function: Abstract
    Download Restriction: no

    File URL: https://libkey.io/10.1007/BF03372916?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May.
    2. Archel, Pablo & Husillos, Javier & Spence, Crawford, 2011. "The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 327-343.
    3. Haney, Aoife Brophy & Pollitt, Michael G., 2009. "Efficiency analysis of energy networks: An international survey of regulators," Energy Policy, Elsevier, vol. 37(12), pages 5814-5830, December.
    4. Baldwin, Robert & Cave, Martin & Lodge, Martin, 2011. "Understanding Regulation: Theory, Strategy, and Practice," OUP Catalogue, Oxford University Press, edition 2, number 9780199576098.
    5. Tooraj Jamasb and Michael Pollitt, 2005. "Electricity Market Reform in the European Union: Review of Progress toward Liberalization & Integration," The Energy Journal, International Association for Energy Economics, vol. 0(Special I), pages 11-42.
    6. Brophy Haney, A. & Jamasb, T. & Pollitt, M.G., 2009. "Smart Metering and Electricity Demand: Technology, Economics and International Experience," Cambridge Working Papers in Economics 0905, Faculty of Economics, University of Cambridge.
    7. Pollitt, Michael, 2010. "Does electricity (and heat) network regulation have anything to learn from fixed line telecoms regulation?," Energy Policy, Elsevier, vol. 38(3), pages 1360-1371, March.
    8. Haney, Aoife Brophy & Pollitt, Michael G., 2013. "International benchmarking of electricity transmission by regulators: A contrast between theory and practice?," Energy Policy, Elsevier, vol. 62(C), pages 267-281.
    9. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Llorca, Manuel & Orea, Luis & Pollitt, Michael G., 2016. "Efficiency and environmental factors in the US electricity transmission industry," Energy Economics, Elsevier, vol. 55(C), pages 234-246.
    2. Widener, Sally K., 2004. "An empirical investigation of the relation between the use of strategic human capital and the design of the management control system," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 377-399.
    3. Altoé, Andrey Vinícius & da Costa Jr., Newton & Lopes, Ana Lúcia Miranda & Veloso, Thiago Roberto Magalhães & Saurin, Valter, 2017. "Technical efficiency and financial performance in the Brazilian distribution service operators," Socio-Economic Planning Sciences, Elsevier, vol. 59(C), pages 79-92.
    4. Andor, Mark A. & Parmeter, Christopher & Sommer, Stephan, 2019. "Combining uncertainty with uncertainty to get certainty? Efficiency analysis for regulation purposes," European Journal of Operational Research, Elsevier, vol. 274(1), pages 240-252.
    5. Abdel-Maksoud, Ahmed & Dugdale, David & Luther, Robert, 2005. "Non-financial performance measurement in manufacturing companies," The British Accounting Review, Elsevier, vol. 37(3), pages 261-297.
    6. David Bedford & Mikko Sandelin, 2015. "Investigating management control configurations using qualitative comparative analysis: an overview and guidelines for application," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 5-26, April.
    7. Van Veen-Dirks, P.M.G., 1998. "Implications of the New Manufacturing Environment for Management Control System Design," Research Memorandum 759, Tilburg University, School of Economics and Management.
    8. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
    9. Llorca, Manuel & Orea, Luis & Pollitt, Michael G., 2014. "Using the latent class approach to cluster firms in benchmarking: An application to the US electricity transmission industry," Operations Research Perspectives, Elsevier, vol. 1(1), pages 6-17.
    10. Davila, Tony, 2005. "An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 223-248, April.
    11. Gerdin, Jonas & Greve, Jan, 2004. "Forms of contingency fit in management accounting research--a critical review," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 303-326.
    12. Michael G. Pollitt, 2019. "The European Single Market in Electricity: An Economic Assessment," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 55(1), pages 63-87, August.
    13. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    14. Julio Cesar Mosquera Gutierres & Rafael Coradi Leme & Rodrigo Luiz Mendes Mota & Paulo E. Steele Santos, 2021. "Regulatory efficiency decomposition for utilities’ parallel subsystems," Operational Research, Springer, vol. 21(1), pages 331-347, March.
    15. Andor, Mark A. & Parmeter, Christopher & Sommer, Stephan, 2019. "Combining uncertainty with uncertainty to get certainty? Efficiency analysis for regulation purposes," European Journal of Operational Research, Elsevier, vol. 274(1), pages 240-252.
    16. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
    17. Nepal, Rabindra & Menezes, Flavio & Jamasb, Tooraj, 2014. "Network regulation and regulatory institutional reform: Revisiting the case of Australia," Energy Policy, Elsevier, vol. 73(C), pages 259-268.
    18. Daraio, Cinzia & Kerstens, Kristiaan & Nepomuceno, Thyago & Sickles, Robin C., 2019. "Empirical Surveys of Frontier Applications: A Meta-Review," Working Papers 19-005, Rice University, Department of Economics.
    19. Cools, Martine & Emmanuel, Clive & Jorissen, Ann, 2008. "Management control in the transfer pricing tax compliant multinational enterprise," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 603-628, August.
    20. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.

    More about this item

    Keywords

    L51; L95; M10; M40;
    All these keywords.

    JEL classification:

    • L51 - Industrial Organization - - Regulation and Industrial Policy - - - Economics of Regulation
    • L95 - Industrial Organization - - Industry Studies: Transportation and Utilities - - - Gas Utilities; Pipelines; Water Utilities
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sjobre:v:67:y:2015:i:1:d:10.1007_bf03372916. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.