Sicherstellung der Effektivität und Effizienz der Führung als Kernfunktion des Controlling

Die Sicherstellung der Effektivit?t und Effizienz der Führung kann als Wesensmerkmal des rationalit?tsorientierten Controlling sowie als Kernfunktion auch anderer Controlling-Konzeptionen verstanden werden.     

Marktorientiertes Sportmanagement: Empirische Analyse des Einflusses der Marketinginstrumente auf die Markenstärke eines Sportevents

During the last two decades, sponsorship as a management and marketing tool has grown remarkably. This enormous economic potential, e.g. in form of sponsoring packages, makes it necessary for the organizers of sporting events to implement a systematic marketing strategy. The present study therefore attempts to measure the effectiveness of the marketing of sporting events using brand equity as an indicator. The theoretical modeling of the brand equity and the empirical examination are case-specifically conducted for the FIFA World Cup 2006 in Germany. The elements of the marketing mix are used as drivers of the brand equity. The empirical examination identifies the product of the World Cup 2006 as the most effective driver of brand equity. Based on these results implications for the management are developed.     

Kapitalkostenermittlung – von unverzerrten Schätzern und ­Länderrisikoprämien

PRAXIS | Artikel

Kapitalkostenermittlung – von unverzerrten Sch?tzern und -L?nderrisikopr?mien Dirk Hachmeister/Frederik Ruthardt/Maximilian R?mhild     

Ein verallgemeinerter Geburten- und Todesprozeß zur Erklärung der Entwicklung des deutschen Volkseinkommens, 1851–1939

Ohne Zusammenfassung     

Die Implementierung von Prüfungsausschüssen/ Audit Committees des Aufsichtsrats/Board of Directors mit unabhängigen und finanzkompetenten Mitgliedern

The agency- and stewardship theory attach great importance to the implementation of audit committees in the one tier- and two tier system. The mentioned theories can explain the corporate governance function of audit committees. In order to strengthen corporate governance, the job specification emphasises the independence and financial expertise of the committee’s members. The present article provides an overview of the historical development of audit committees and their normative affiliation in the German stock corporation law (two tier system). Moreover, their role as representatives of the one tier system in the US American capital market is being addressed. The results suggest more restrictive standards regarding the implementation and job specification of the audit committee at the US stock exchange (Sarbanes Oxley Act; New York Stock Exchange [NYSE], National Association of Securities Dealers Automated Quotations [NASDAQ]) than in the German stock corporation law (including the German corporate governance code). In addition to the normative analysis, the present paper provides a summary of results of existing, primarily US American empirical research with regard to the influence of audit committees on selected corporate governance indicators. The results show that the vast majority of the respective studies prove a significant correlation between audit committees and the restriction of earnings management, the identification and prevention of management failures and fraud with regard to the balance sheet, the external management reporting as well as the quality of the external audit. As a consequence of differing corporate governance systems, the results of the US American corporate governance studies can be applied only to a limited extend to the German two tier system. Monitoring by the capital market is even lower in Germany. In support of the respective empirical results and in order to strengthen corporate governance in the one tier system, future research is needed regarding the implementation of audit committees in the German two tier system.     

Emergenz organisationaler Fähigkeiten

The capabilities based view of the firm is a major approach in current strategic management research. It focuses on organizational capabilities as the fundamental unit of analysis and states that firms evolve through evolutionary processes. What organizational capabilities are and how they emerge and evolve are central research questions. Existing research focuses only on partial aspects of the emergence of organizational capabilities. Hence, an integrative framework to address these issues is missing. This contribution aims at developing such an integrative framework by a critical review of existing research. Different perspectives are combined to explain the emergence and evolution of organizational capabilities while focusing on a lifecycle model. This contribution starts with an explanation and a taxonomy of pivotal terms of the capabilities based view. Different ways of the emergence and the development of organizational competencies and their relationships will be systematically explained by examining theoretical backgrounds of evolutionary economics and path dependency theory. This contribution ends with a summary and discusses future research streams.     

Probleme der Berechnung des Volksvermögens

Ohne Zusammenfassung     

Konsumentenanimosität: State of the Art und Entwicklung eines kontextsensitiven Erklärungsansatzes

Research on consumer animosity indicates that consumers reject products because they hold hostile attitudes towards the products’ country of origin. As companies operating in foreign markets are facing serious challenges, marketing research has focused on the mechanisms by which animosity influences consumer perception and behavior. The present article reviews 44 relevant empirical studies to illustrate antecedents, moderators, and behavioral consequences of the animosity effect. The analysis reveals a lack of a sound theoretical foundation and it shows that prior studies disregard social influences. To overcome this gap, the present article develops a theory-driven model which suggests that the social animosity context interacts with feelings of animosity at an individual level. Based on this new approach, directions for future research and managerial implication are discussed.     

Auszeichnung für einen Pionier des controllings

Ohne Zusammenfassung