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Controlling und Ethik

In: Handbuch Controlling

Author

Listed:
  • Volker Lingnau

    (TU Kaiserslautern)

  • Florian Fuchs

    (TU Kaiserslautern)

Abstract

Zusammenfassung Analog zur Betriebswirtschaftslehre allgemein, haben ethische Überlegungen auch im Controlling nur eine geringe Bedeutung. Im Beitrag werden zunächst die Konsequenzen der konzeptionellen Ethikfreiheit der Betriebswirtschaftslehre insbesondere in Bezug auf das Thema Compliance erörtert. Anschließend werden theoretische Überlegungen zur Nachhaltigkeit aus ökonomischer Sicht dargelegt. Diese theoretischen Überlegungen werden dann mit Erkenntnissen aus Fallstudien konfrontiert und kritisch analysiert, ehe ethische Implikationen für das Controlling formuliert werden.

Suggested Citation

  • Volker Lingnau & Florian Fuchs, 2022. "Controlling und Ethik," Springer Books, in: Wolfgang Becker & Patrick Ulrich (ed.), Handbuch Controlling, edition 2, pages 1023-1041, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-26431-4_57
    DOI: 10.1007/978-3-658-26431-4_57
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