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Forschungskonzept des Lehrstuhls für Unternehmensrechnung und Controlling

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  • Lingnau, Volker

Abstract

Wir sehen angewandte Forschung und Grundlagenforschung nicht als dichotome Ausprägungen an, sondern gehen davon aus, dass auch eine Kombination im Sinne einer ?anwendungsgetriebenen Grundlagenforschung? möglich ist. In diesem Sinne ist unsere Forschung von Anwendungsproblemen inspiriert auf das Verständnis grundlegender Zusammenhänge gerichtet, um aus diesem Verständnis heraus wiederum Gestaltungshinweise für die Praxis geben zu können. Unsere Forschungsinhalte lassen sich in zwei Forschungsschwerpunkte und ein Forschungsgebiet strukturieren.Im Mittelpunkt unseres Schwerpunktes ?Psychological Management Accounting Research (PMAR)? stehen Möglichkeiten und Grenzen der Unterstützung und Beeinflussung von Entscheidungs- bzw. Problemlösungsprozessen in Organisationen durch das ?real existierende Phänomen Controlling?.Von besonderem Interesse sind für uns dabei die mentalen Prozesse der handelnden Personen.Im Mittelpunkt unseres Schwerpunktes ?Controlling und Nachhaltigkeit (CuN)? stehen die Wirkungen unternehmerischer Entscheidungen auf die drei Nachhaltigkeitsdimensionen Ökologie, Ökonomie und Soziales. Hierbei geht es zunächst um die Möglichkeiten und Grenzen von entsprechenden Nachhaltigkeitsinstrumenten, die es erlauben, die dimensionsverschiedenen Größen des Konstruktes Nachhaltigkeit entscheidungsorientiert darzustellen. Als normative Basis für unsere Forschungsschwerpunkte dient das Forschungsgebiet ?Controlling und Unternehmensethik?. In dem Diskussionspapier werden die wissenschaftstheoretische Positionierung, der Forschungsansatz, die daraus resultierende Forschungsstrategie sowie die verwendeten Forschungsmethoden dargelegt. Dies alles wird eingebettet in eine erweiterte Darstellung der am Lehrstuhl für Unternehmensrechnung und Controlling vertretenen Controlling-Konzeption.

Suggested Citation

  • Lingnau, Volker, 2010. "Forschungskonzept des Lehrstuhls für Unternehmensrechnung und Controlling," Beiträge zur Controlling-Forschung 15, Technische Universität Kaiserslautern, Lehrstuhl für Unternehmensrechnung und Controlling.
    • Handle: RePEc:zbw:tukbcf:15
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    2. Herbert A. Simon, 1955. "A Behavioral Model of Rational Choice," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 69(1), pages 99-118.
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