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Auch eine Frage der Persönlichkeit? Der Einfluss von CEO-Charakteristika auf Führungs- und Steuerungssysteme

  • Otto Janschek
  • Gerhard Speckbacher
Chapter

Zusammenfassung

Während in der Management‐ und Strategieliteratur der Einfluss von Persönlichkeitsmerkmalen von Führungskräften auf deren Entscheidungen schon länger untersucht wird (Upper‐Echelon‐Theorie), gibt es bisher in der Literatur zum Rechnungswesen und Controlling nur sehr wenige vergleichbare Untersuchungen. Dieser Beitrag gibt einen Überblick zu bisherigen Ergebnissen und analysiert, unter welchen Bedingungen ein Einfluss der Persönlichkeitsmerkmale von Führungskräften auf deren Entscheidungen zum Design und zur Verwendung von Führungs‐ und Steuerungssystemen in Unternehmen zu erwarten ist sowie welche Konstrukte zu Persönlichkeitsmerkmalen sich für entsprechende Untersuchungen anbieten.

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© Springer Fachmedien Wiesbaden GmbH 2017

Authors and Affiliations

  • Otto Janschek
    • 1
  • Gerhard Speckbacher
    • 1
  1. 1.Wirtschaftsuniversität Wien, Institut für UnternehmensführungWienÖsterreich

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