Skip to main content
SpringerLink
Log in
SpringerLink
Log in

Konzeption eines Systems operativer Ziele der integrierten Betriebsführung

  • Chapter
  • First Online:
Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling

  • 22k Accesses

Zusammenfassung

Institutionen zur Erstellung und Verwertung von Leistungen unter Verwendung knapper Ressourcen, die unter marktwirtschaftlichen Verhältnissen wirtschaftlich autonom handeln, sind Legitimationserwartungen von externen Akteuren ausgesetzt, die durch die Tätigkeit der Institution in ihren auf die Institution bezogenen Motiven betroffen werden.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution
Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 119.00
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Hardcover Book
USD 159.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Literaturverzeichnis

Monographien, Kommentare, Beiträge in Zeitschriften und Sammelwerken

  • Abdel-Maksoud, A./Kamel, H./Elbanna, S.: Investigating Relationships Between Stakeholders’ Pressure, Eco-Control Systems and Hotel Performance, in: International Journal of Hospitality Management 59 (2016), S. 95-104.

    Google Scholar 

  • Alvarado-Herrera, A./Bigne, E./Aldas-Manzano, J./Curras-Perez, R.: A Scale for Measuring Consumer Perceptions of Corporate Social Responsibility Following the Sustainable Development Paradigm, in: Journal of Business Ethics 140 (2017), S. 243-262.

    Google Scholar 

  • Asel, J./Posch, A./Speckbacher, G.: Squeezing or Cuddling? The Impact of Economic Crises on Management Control and Stakeholder Management, in: Review of Managerial Science 5 (2011), S. 213-231.

    Google Scholar 

  • Ashby, A.: From Global to Local: Reshoring for Sustainability, in: Operations Management Research 9 (2016), S. 75-88.

    Google Scholar 

  • Bakeshlou, E./Khamseh, A./Asl, M./Sadeghi, J./Abbaszadeh, M.: Evaluating a Green Supplier Selection Problem Using a Hybrid MODM Algorithm, in: Journal of Intelligent Manufacturing 28 (2017), S. 913-927.

    Google Scholar 

  • Banasik, A./Kanellopoulos, A./Claassen, G./Bloemhof-Ruwaard, J./van der Vorst, J.: Assessing Alternative Production Options for Eco-Efficient Food Supply Chains Using Multi-Objective Optimization, in: Annals of Operations Research 250 (2017), S. 341–362.

    Google Scholar 

  • Barroso-Méndez, M./Galera-Casquet, C./Seitanidi, M./Valero-Amaro, V.: Cross-Sector Social Partnership Success: A Process Perspective on the Role of Relational Factors, in: European Management Journal 34 (2016), S. 674-685.

    Google Scholar 

  • Béchervaise, N./Benjamin, C.: Visionary or criminal: From profit through morality to socially sustainable entrepreneurship, in: Procedia - Social and Behavioral Sciences 99 (2013), S. 339-350.

    Google Scholar 

  • Bilbao-Terol, A./Arenas-Parra, M./Cañal-Fernández, V./Bilbao-Terol, C.: Multi-Criteria Decision Making for Choosing Socially Responsible Investment Within a Behavioral Portfolio Theory Framework: A New Way of Investing Into a Crisis Environment, in: Annals of Operations Research 247 (2016), S. 549-580.

    Google Scholar 

  • Blackburn, N./Brown, J./Dillard, J./Hooper, V.: A Dialogical Framing of AIS–SEA Design, in: International Journal of Accounting Information Systems 15 (2014), S. 83-101.

    Google Scholar 

  • Bleicher, K.: Organisationsplanung, in: Grochla, E./Wittmann, W. (Hrsg.): Handwörterbuch der Betriebswirtschaft, 4. Aufl., Bd. 2., Stuttgart 1975, Sp. 2874-2886.

    Google Scholar 

  • Bonvoisin, J./Stark, R./Seliger, G.: Field of Research in Sustainable Manufacturing, in: Stark, R./Seliger, G./Bonvoisin, J. (Hrsg.): Sustainable Manufacturing. Challenges, Solutions and Implementation Perspectives, Cham 2017, S. 3-20.

    Google Scholar 

  • Borland, H./Ambrosini, V./Lindgreen, A./Vanhamme, J.: Building Theory at the Intersection of Ecological Sustainability and Strategic Management, in: Journal of Business Ethics 135 (2016), S. 293-307.

    Google Scholar 

  • Breun, P./Fröhling, M./Zimmer, K./Schultmann, F.: Analyzing Investment Strategies Under Changing Energy and Climate Policies: An Interdisciplinary Bottom-Up Approach Regarding German Metal Iindustries, in: Journal of Business Economics 87 (2017), S. 5-39.

    Google Scholar 

  • Brusset, X./Teller, C.: Supply chain capabilities, risks, and resilience, in: International Journal of Production Economics 184 (2017), S. 59-68.

    Google Scholar 

  • Cahan, S./Chen, C./Chen, L.: Social Norms and CSR Performance, in: Journal of Business Ethics 145 (2017), S. 493-508.

    Google Scholar 

  • Calvo, C./Ivorra, C./Liern, V.: Fuzzy Portfolio Selection With Non-Financial Goals: Exploring the Efficient Frontier, in: Annals of Operations Research 245 (2016), S. 31-46.

    Google Scholar 

  • Cegarra-Navarro, J./Reverte, C./Gómez-Melero, E./Wensley, A.: Linking Social and Economic Responsibilities with Financial Performance: The Role of Innovation, in: European Management Journal 34 (2016), S. 530-539.

    Google Scholar 

  • Chan, R./Ma, K.: Environmental Orientation of Exporting SMEs from an Emerging Economy: Its Antecedents and Consequences, in: Management International Review 56 (2016), S. 597-632.

    Google Scholar 

  • Corbett, J./Webster, J./Jenkin, T.: Unmasking Corporate Sustainability at the Project Level: Exploring the Influence of Institutional Logics and Individual Agency, in: Journal of Business Ethics 147 (2018), S. 261-286.

    Google Scholar 

  • Englund, H./Gerdin, J./Burns, J.: A Structuration Theory Perspective on the Interplay Between Strategy and Accounting: Unpacking Social Continuity and Transformation, in: Critical Perspectives on Accounting o.Jg. (2017), in Press.

    Google Scholar 

  • Esfahbodi, A./Zhang, Y./Watson, G.: Sustainable Supply Chain Management in Emerging Economies: Trade-Offs Between Environmental and Cost Performance, in: International Journal of Production Economics 181 (2016), S. 350-366.

    Google Scholar 

  • Felice, F. de/Campagiorni, F./Petrillo, A.: Economic and environmental evaluation via an integrated method based on LCA and MCDA, in: Procedia - Social and Behavioral Sciences 99 (2013), S. 1-10.

    Google Scholar 

  • Feng, T./Wang, D.: The Influence of Environmental Management Systems on Financial Performance: A Moderated-Mediation Analysis, in: Journal of Business Ethics 135 (2016), S. 265-278.

    Google Scholar 

  • Fischer, K.: Corporate Sustainability Governance. Nachhaltigkeitsbezogene Steuerung von Unternehmen in einer globalisierten Welt, Wiesbaden 2017.

    Google Scholar 

  • Freidank, C.-Chr.: Rechnungslegung und Prüfung ökologischer Sachverhalte, in: Hansmann, K.-W. (Hrsg.): Umweltorientierte Betriebswirtschafslehre. Eine Einführung, Wiesbaden 1998, S. 313-366.

    Google Scholar 

  • Freidank, C.-Chr.: Unternehmensüberwachung, München 2012.

    Google Scholar 

  • Freidank, C.-Chr.: Entscheidungsmodelle der Rechnungslegungspolitik. Lösungsvorschläge für Kapitalgesellschaften aus betriebswirtschaftlicher, rechtlicher, mathematischer und wirtschaftsinformatischer Sicht, 2. Aufl., Wiesbaden 2016.

    Google Scholar 

  • Freidank, C.-Chr./Hinze, A.-K.: Einordnung des Integrated Reportings in das System der unternehmerischen Berichterstattung, in: Freidank, C.-Chr./Müller, S./Velte, P. (Hrsg.): Handbuch Integrated Reporting. Herausforderung für Steuerung, Überwachung und Berichterstattung, Berlin 2015, S. 55-90.

    Google Scholar 

  • Freidank, C.-Chr./Meyer, H.: Die Sozialbilanz als Ergänzung der handelsrechtlichen Jahresabschlußrechnung, in: Corsten, H./Schuster, L./Stauss, B. (Hrsg.): Die soziale Dimension der Unternehmung, Berlin 1991, S. 143-167.

    Google Scholar 

  • Freidank, C.-Chr./Velte, P.: Rechnungslegung und Rechnungslegungspolitik. Eine handels-, steuerrechtliche und internationale Einführung für Einzelunternehmen, sowie Personen- und Kapitalgesellschaften, 2. Aufl., München 2013.

    Google Scholar 

  • Geng, R./Mansouri, S./Aktas, E.: The Relationship Between Green Supply Chain Management and Performance: A Meta-Analysis of Empirical Evidences in Asian Emerging Economies, in: International Journal of Production Economics 183 (2017), S. 245-258.

    Google Scholar 

  • Green, J./Dalton, B.: Out of the Shadows: Using Value Pluralism to Make Explicit Economic Values in Not-for-Profit Business Strategies, in: Journal of Business Ethics 139 (2016), S. 299-312.

    Google Scholar 

  • Grosser, K.: Corporate Social Responsibility and Multi-Stakeholder Governance: Pluralism, Feminist Perspectives and Women’s NGOs, in: Journal of Business Ethics 137 (2016), S. 65-81.

    Google Scholar 

  • Heinen, E.: Grundlagen betriebswirtschaftlicher Entscheidungen: Das Zielsystem der Unternehmung, 3. Aufl., Wiesbaden 1976.

    Google Scholar 

  • Herremans, I./Nazari, J./Mahmoudian, F.: Stakeholder Relationships, Engagement, and Sustainability Reporting, in: Journal of Business Ethics 138 (2016), S. 417–435.

    Google Scholar 

  • Huang, J.-W./Li, Y.-H.: Green Innovation and Performance: The View of Organizational Capability and Social Reciprocity, in: Journal of Business Ethics 145 (2017), S. 309–324.

    Google Scholar 

  • Hummel, K./Schlick, Chr.: The Relationship Between Sustainability Performance and Sustainability Disclosure – Reconciling Voluntary Disclosure Theory and Legitimacy Theory, in: Journal of Accounting and Public Policy 35 (2016), S. 455-476.

    Google Scholar 

  • IIRC: Integrated Reporting <IR>, o.J.a, http://integratedreporting.org/ (Download: 27.4.2017). IIRC: The IIRC, o.J.b, http://integratedreporting.org/the-iirc-2/ (Download: 27.4.2017).

  • IIRC: The International <IR> Framework, 2013, http://integratedreporting.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf (Download: 27.4.2017).

  • IIRC: Progress Through Reporting. IIRC Integrated Report, 2015, http://integratedreporting.org/wpcontent/uploads/2014/12/IIRC-Integrated-Report-2015.pdf (Download: 27.4.2017).

  • Jensen, M.: Value Maximization, Stakeholder Theory, and the Corporate Objective Function, in: Business Ethics Quarterly 12 (2002), S. 235-256.

    Google Scholar 

  • Jung, H./Kim, D.: Good Neighbors but Bad Employers: Two Faces of Corporate Social Responsibility Programs, in: Journal of Business Ethics 138 (2016), S. 295-310.

    Google Scholar 

  • Kiessling, T./Isaksson, L./Yasar, B.: Market Orientation and CSR: Performance Implications, in: Journal of Business Ethics 137 (2016), S. 269-284.

    Google Scholar 

  • Kim, Y.: Consumer Responses to the Food Industry’s Proactive and Passive Environmental CSR, Factoring in Price as CSR Tradeoff, in: Journal of Business Ethics 140 (2016), S. 307-321.

    Google Scholar 

  • Kumar, R./Choudhary, A./Babu, S./Kumar, S./Goswami, A./Tiwari, M.: Designing Multi-Period Supply Chain Network Considering Risk and Emission: A Multi-Objective Approach, in: Annals of Operations Research 250 (2017), S. 427-461.

    Google Scholar 

  • Kurkalova, L./Carter, L.: Sustainable Production: Using Simulation Modeling to Identify the Benefits of Green Information Systems, in: Decision Support Systems 96 (2017), S. 83-91.

    Google Scholar 

  • Kurochkina, I./Shuvalova, E./Novozhilova, I.: About Formation of the Integrated Reporting Performance in the Process of Building a Sustainable Business of Transport and Communication Companies, in: Procedia Engineering 178 (2017), S. 267–277.

    Google Scholar 

  • Layer, M.: Möglichkeiten und Grenzen der Anwendbarkeit der Deckungsbeitragsrechnung im Rechnungswesen der Unternehmung, Berlin 1967.

    Google Scholar 

  • Lee, D.: Corporate Social Responsibility and Management Forecast Accuracy, in: Journal of Business Ethics 140 (2017), S. 353-367.

    Google Scholar 

  • Lin, L./Ho. Y.: Institutional Pressures and Environmental Performance in the Global Automotive Industry: The Mediating Role of Organizational Ambidexterity, in: Long Range Planning 49 (2016), S. 764-775.

    Google Scholar 

  • Liu, Y./Zhu, Q./Seuring, S.: Linking Capabilities to Green Operations Strategies: The Moderating Role of Corporate Environmental Proactivity, in: International Journal of Production Economics 187 (2017), S. 182-195.

    Google Scholar 

  • López-Gamero, M./Molina-Azorín, J.: Environmental Management and Firm Competitiveness: The Joint Analysis of External and Internal Elements, in: Long Range Planning 49 (2016), S. 746-763.

    Google Scholar 

  • Maniora, J.: Is Integrated Reporting Really the Superior Mechanism for the Integration of Ethics into the Core Business Model? An Empirical Analysis, in: Journal of Business Ethics 140 (2017), S. 755-786.

    Google Scholar 

  • Melloni, G./Stacchezzini, R./Lai, A.: The Tone of Business Model Disclosure: An Impression Management Analysis of the Integrated Reports, in: Journal of Management & Governance 20 (2016), S. 295-320.

    Google Scholar 

  • Meng, K./Lou, P./Peng, X./Prybutok, V.: Multi-objective optimization decision-making of quality dependent product recovery for sustainability, in: International Journal of Production Economics 188 (2017), S. 72–85.

    Google Scholar 

  • Mio, Ch./Marco, F./Pauluzzo, R.: Internal application of IR principles: Generali’s Internal Integrated Reporting, in: Journal of Cleaner Production 139 (2016), S. 204-218.

    Google Scholar 

  • Mohammed, A./Wang, Q.: The Fuzzy Multi-Objective Distribution Planner for a Green Meat Supply Chain, in: International Journal of Production Economics 184 (2017), S. 47-58.

    Google Scholar 

  • Moosmayer, D./Davis, S.: Staking Cosmopolitan Claims: How Firms and NGOs Talk About Supply Chain Responsibility, in: Journal of Business Ethics 135 (2016), S. 403-417.

    Google Scholar 

  • Mory, L./Wirtz, B./Göttel, V.: Corporate Social Responsibility: The Organizational View, in: Journal of Management & Governance 21 (2017), S. 145-179.

    Google Scholar 

  • Muller, A./Whiteman, G.: Corporate Philanthropic Responses to Emergent Human Needs: The Role of Organizational Attention Focus, in: Journal of Business Ethics 137 (2016), S. 299-314.

    Google Scholar 

  • Nematollahi, M./Hosseini-Motlagh, S./Heydari, J.: Coordination of Social Responsibility and Order Quantity in a Two-Echelon Supply Chain: A Collaborative Decision-Making Perspective, in: International Journal of Production Economics 184 (2017), S. 107-121.

    Google Scholar 

  • Newth, J.: Social Enterprise Innovation in Context: Stakeholder Influence through Contestation, in: Entrepreneurial Research Journal 6 (2016), S. 369-399.

    Google Scholar 

  • Norberg, P.: Bankers Bashing Back: Amoral CSR Justifications, in: Journal of Business Ethics 147 (2018), S. 401-418.

    Google Scholar 

  • o.V.: Stoffe, Lacke, Fahrradanhänger, in: Informationen aus dem Institut der deutschen Wirtschaft Köln, o.Jg. (2017), Nr. 9, S. 10-11.

    Google Scholar 

  • Page, M./Spira, L.: Corporate Governance as Custodianship of the Business Model, in: Journal of Management & Governance 20 (2016), S. 213-228.

    Google Scholar 

  • Panda, S./Modak, N./Cárdenas-Barrón, L.: Coordinating a socially responsible closed-loop supply chain with product recycling, in: International Journal of Production Economics 188 (2017), S. 11–21.

    Google Scholar 

  • Parisi, C.: The Impact of Organisational Alignment on the Effectiveness of Firms’ Sustainability Strategic Performance Measurement Systems: An Empirical Analysis, in: Journal of Management & Governance 17 (2013), S. 71-97.

    Google Scholar 

  • Pfennig, R./Müller-Schoppen, E.: Nachhaltigkeitsmanagement für Führungskräfte, Wiesbaden 2018.

    Google Scholar 

  • Plitsos, S./Repoussis, P./Mourtos, I./Tarantilis, C.: Energy-Aware Decision Support for Production Scheduling, in: Decision Support Systems 93 (2017), S. 88-97.

    Google Scholar 

  • Qian, W./Schaltegger, S.: Revisiting carbon disclosure and performance: Legitimacy and management views, in: The British Accounting Review 49 (2017), S. 365-379

    Google Scholar 

  • Raineri, N./Paillé, P.: Linking Corporate Policy and Supervisory Support with Environmental Citizenship Behaviors: The Role of Employee Environmental Beliefs and Commitment, in: Journal of Business Ethics 137 (2016), S. 129-148 und S. 211.

    Google Scholar 

  • Raza, S./Rathinam, S./Turiac, M./Kerbache, L.: An integrated revenue management framework for a firm’s greening, pricing and inventory decisions, in: International Journal of Production Economics 195 (2018), S. 373-390.

    Google Scholar 

  • Rezaee, Z.: Business Sustainability Research: A Theoretical and Integrated Perspective, in: Journal of Accounting Literature 36 (2016), S. 48-64.

    Google Scholar 

  • Sassen, R./Azizi, L.: Voluntary disclosure of sustainability reports by Canadian universities, in: Journal of Business Economics 88 (2018), S. 97–137.

    Google Scholar 

  • Sassen, R./Hinze, A./Hardeck, I.: Impact of ESG Factors on Firm Risk in Europe, in: Journal of Business Economics 86 (2016), S. 867-904.

    Google Scholar 

  • Schaltegger, S./Burritt, R.: Business Cases and Corporate Engagement with Sustainability: Differentiating Ethical Motivations, in: Journal of Business Ethics 147 (2018). S. 241-259.

    Google Scholar 

  • Schaltegger, S./Hörisch, J.: In Search of the Dominant Rationale in Sustainability Management: Legitimacy- or Profit-Seeking?, in: Journal of Business Ethics 145 (2017), S. 259-276.

    Google Scholar 

  • Seles, B./Jabbour, A./Jabbour, C./Dangelico, R.: The Green Bullwhip Effect, the Diffusion of Green Supply Chain Practices, and Institutional Pressures: Evidence from the Automotive Sector, in: International Journal of Production Economics 182 (2016), S. 342-355.

    Google Scholar 

  • Shao, G./Brodsky, A./Shin, S./Kim, D.: Decision Guidance Methodology for Sustainable Manufacturing Using Process Analytics Formalism, in: Journal of Intelligent Manufacturing 28 (2017), S. 455-472.

    Google Scholar 

  • Singh, S./Olugu, E./Musa, S./Mahat, A.: Fuzzy-based sustainability evaluation method for manufacturing SMEs using balanced scorecard framework, in: Journal of Intelligent Manufacturing 29 (2018), S. 1-18.

    Google Scholar 

  • Stacchezzini, R./Melloni, G/Lai, A.: Sustainability management and reporting: the role of integrated reporting for communicating corporate sustainability management 136 (2016), S. 102-110.

    Google Scholar 

  • Stentoft, J./Mikkelsen, O./Jensen, J.: Flexicurity and Relocation of Manufacturing, in: Operations Management Research 9 (2016), S. 133-144.

    Google Scholar 

  • Štumberger, N./Golob, U.: On the Discursive Construction of Corporate Social Responsibility in Advertising Agencies, in: Journal of Business Ethics 137 (2016), S. 521-536.

    Google Scholar 

  • Sudarto, S./Takahashi, K./Morikawa, K.: Efficient Flexible Long-Term Capacity Planning for Optimal Sustainability Dimensions Performance of Reverse Logistics Social Responsibility: A System Dynamics Approach, in: International Journal of Production Economics 184 (2017), S. 179–192.

    Google Scholar 

  • Szyperski, N./Winand, U.: Grundbegriffe der Unternehmensplanung, Stuttgart 1980.

    Google Scholar 

  • Toptal, A./Çetinkaya, B.: How Supply Chain Coordination Affects the Environment: A Carbon Footprint Perspective, in: Annals of Operations Research 250 (2017), S. 487–519.

    Google Scholar 

  • Wall, F./Greiling, D.: Accounting Information for Managerial Decision-Making in Shareholder Management Versus Stakeholder Management, in: Review of Managerial Science 5 (2011), S. 91-135.

    Google Scholar 

  • Wei, Z./Shen, H./Zhou, K./Li, J.: How Does Environmental Corporate Social Responsibility Matter in a Dysfunctional Institutional Environment? Evidence from China, in: Journal of Business Ethics 140 (2017), S. 209–223.

    Google Scholar 

  • Wild, J.: Grundlagen der Unternehmensplanung, 4. Aufl., Opladen 1982.

    Google Scholar 

  • Witt, M./Stahl, G.: Foundations of Responsible Leadership: Asian Versus Western Executive Responsibility Orientations Toward Key Stakeholders, in: Journal of Business Ethics 136 (2016), S. 623–638.

    Google Scholar 

  • Xu, J./Yeh, C.: Sustainability-Based Selection Decisions for E-Waste Recycling Operations, in: Annals of Operations Research 248 (2017), S. 531-552.

    Google Scholar 

  • Xu, W./Shao, L./Yao, B./Zhou, Z./Pham, D.: Perception Data-Driven Optimization of Manufacturing Equipment Service Scheduling in Sustainable Manufacturing, in: Journal of Manufacturing Systems 41 (2016), S. 86-101.

    Google Scholar 

  • Yu, Y./Han, X./Hu, G.: Optimal Production for Manufacturers Considering Consumer Environmental Awareness and Green Subsidies, in: International Journal of Production Economics 182 (2016), S. 397-408.

    Google Scholar 

  • Zeyen, A./Beckmann, M./Wolters, S.: Actor and Institutional Dynamics in the Development of Multistakeholder Initiatives, in: Journal of Business Ethics 135 (2016), S. 341-360.

    Google Scholar 

  • Zhang, L./Lee, C./Zhang, S.: An Integrated Model for Strategic Supply Chain Design: Formulation and ABC-Based Solution Approach, in: Expert Systems with Applications 52 (2016), S. 39-49.

    Google Scholar 

  • Zhang, S./Lee, C./Wu, K./Choy, K.: Multi-Objective Optimization for Sustainable Supply Chain Network Design Considering Multiple Distribution Channels, in: Expert Systems with Applications 65 (2016), S. 87–99.

    Google Scholar 

  • Zore, Ž./Čuček, L./Kravanja, Z.: Syntheses of Sustainable Supply Networks with a New Composite Criterion – Sustainability Profit, in: Computers & Chemical Engineering o.Jg. (2016), in Press.

    Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Hamburg, Deutschland

    Manfred Layer

Authors
  1. Manfred Layer
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Manfred Layer .

Editor information

Editors and Affiliations

  1. Institut für Bank-, Finanz- und Rechnungswesen , Leuphana Universität Lüneburg, Lüneburg, Niedersachsen, Germany

    Patrick Velte

  2. Institut für Betriebliche Steuerlehre, Helmut-Schmidt-Universtität, Hamburg, Germany

    Stefan Müller

  3. Fachbereich BWL, Fachochschule Wedel, Wedel, Germany

    Stefan C. Weber

  4. Institut für Wirtschaftsprüfung, Universität Hamburg, Hamburg, Hamburg, Germany

    Remmer Sassen

  5. Institut für Wirtschaftsprüfung, Universität Hamburg, Hamburg, Germany

    Andreas Mammen

Rights and permissions

Reprints and permissions

Copyright information

© 2018 Springer Fachmedien Wiesbaden GmbH, ein Teil von Springer Nature

About this chapter

Check for updates. Verify currency and authenticity via CrossMark

Cite this chapter

Layer, M. (2018). Konzeption eines Systems operativer Ziele der integrierten Betriebsführung. In: Velte, P., Müller, S., Weber, S., Sassen, R., Mammen, A. (eds) Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-21634-4_34

Download citation

  • DOI: https://doi.org/10.1007/978-3-658-21634-4_34

  • Published:

  • Publisher Name: Springer Gabler, Wiesbaden

  • Print ISBN: 978-3-658-21633-7

  • Online ISBN: 978-3-658-21634-4

  • eBook Packages: Business and Economics (German Language)

Publish with us

Policies and ethics

Search

Navigation