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Die Rolle des Controllings bei der Gestaltung von Anreizsystemen


  • Lingnau, Volker
  • Willenbacher, Patrick


Anreizsysteme werden seit einiger Zeit zunehmend mit dem Controlling in Verbindung gebracht. Auffallend an diesem Bedeutungszuwachs des Controllings bei der Gestaltung von Anreizsystemen ist die zeitliche Parallelität mit dem Bedeutungszuwachs des Controllings im Rahmen des Siegeszuges der Shareholder-Value-Orientierung. Konzeptionell stellt sich dabei die Frage nach der funktionalen, institutionalen und instrumentalen Konsistenz der dem Controlling zukommenden Aufgaben bei der Gestaltung von Anreizsystemen. Im Rahmen des Beitrages wird daher zum Ersten der Frage nachgegangen, ob die Aufgabe der (Mit-)Gestaltung von Anreizsystemen durch die Institution Controlling funktional durch bestehende Controllingkonzeptionen erfasst wird. Da die Gestaltung von Anreizsystemen nicht alleine dem Controlling obliegt, wird als zweites erörtert, welche Teilaufgaben bei der Anreizsystemgestaltung sich konzeptionell dem Controlling zuordnen lassen. Zum Dritten wird untersucht, ob auch widerspruchsfreie Aussagen zur instrumentalen Komponente möglich sind, d. h. in welchem Ausmaß Anreizsysteme als Controllinginstrument angesehen werden können.

Suggested Citation

  • Lingnau, Volker & Willenbacher, Patrick, 2013. "Die Rolle des Controllings bei der Gestaltung von Anreizsystemen," Beiträge zur Controlling-Forschung 24, Technische Universität Kaiserslautern, Lehrstuhl für Unternehmensrechnung und Controlling.
  • Handle: RePEc:zbw:tukbcf:24

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    References listed on IDEAS

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