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Organisatorisch-personelle Auswirkungen einer Integration des Rechnungswesens–eine empirische Analyse

Author

Listed:
  • Gonn Weide

    (OC&C Strategy Consultants GmbH)

  • Andreas Hoffjan

    (Lehrstuhl Unternehmensrechnung und Controlling)

  • Pascal Nevries

    (Controlling und Informationsmanagement)

  • Rouven Trapp

    (Lehrstuhl Unternehmensrechnung und Controlling)

Abstract

Zusammenfassung Im Zuge der Integration des Rechnungswesens entstehen intensive inhaltliche Abhängigkeiten zwischen der Controlling- und der Rechnungswesenabteilung. In der Literatur wird argumentiert, dass der geänderten Situation mittels organisatorisch-personeller Maßnahmen in Form einer aufbauorganisatorischen Zusammenlegung beider Abteilungen, informeller Zusammenarbeit, formalisierter Kooperationsmaßnahmen sowie eines Aufbaus von zusätzlichem Fachwissen Rechnung getragen werden kann. Der Beitrag beleuchtet mittels einer vergleichenden Feldstudie empirisch das Ausmaß und die Hintergründe der Realisierung der genannten Maßnahmen.

Suggested Citation

  • Gonn Weide & Andreas Hoffjan & Pascal Nevries & Rouven Trapp, 2011. "Organisatorisch-personelle Auswirkungen einer Integration des Rechnungswesens–eine empirische Analyse," Schmalenbach Journal of Business Research, Springer, vol. 63(1), pages 63-86, February.
    • Handle: RePEc:spr:sjobre:v:63:y:2011:i:1:d:10.1007_bf03372844
    DOI: 10.1007/BF03372844
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    References listed on IDEAS

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    4. Holger Kahle, 2003. "Unternehmenssteuerung auf Basis internationaler Rechnungslegungsstandards?," Schmalenbach Journal of Business Research, Springer, vol. 55(8), pages 773-789, December.
    5. Wolfgang Ballwieser, 2000. "Wertorientierte Unternehmensführung: Grundlagen," Schmalenbach Journal of Business Research, Springer, vol. 52(2), pages 160-166, March.
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    Keywords

    M41;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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