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Erfassung des Wertschöpfungshandelns im Management Accounting mit Hilfe der qualitativen empirischen Forschung

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Wertschöpfung in der Betriebswirtschaftslehre

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Zusammenfassung

Der vorliegende Beitrag zeigt auf, inwieweit die qualitative empirische Forschung einen wichtigen Beitrag zur Erfassung des wertschöpfungsorientierten Handelns im Bereich des Management Accounting leisten kann. Die qualitative Forschung ermöglicht hierbei eine Innensicht von Unternehmen und den in ihnen ablaufenden (politischen) Entscheidungsprozessen, welche durch die positivistische quantitative Forschung nur bedingt dargestellt werden kann. Neben einer grundlegenden Charakterisierung der qualitativen Forschung im Bereich der Wirtschaftswissenschaften zeigt der Beitrag prägnante Studienergebnisse aus der internationalen Literatur auf, diskutiert diese und entwickelt abschließende Thesen zur Gesamtthematik.

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Author information

Authors and Affiliations

  1. Lehrstuhl für BWL, insbesondere Unternehmensführung & Controlling, Universität Bamberg, Bamberg, Deutschland

    Christian Kunz

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  1. Christian Kunz
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Correspondence to Christian Kunz .

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Editors and Affiliations

  1. Hochschule Aalen – Technik und Wirtschaft, Aalen, Germany

    Patrick Ulrich

  2. Fakultät Wirtschaftswissenschaften, Hochschule für angewandte Wissenschaften Würzburg-Schweinfurt, Würzburg, Germany

    Björn Baltzer

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Kunz, C. (2019). Erfassung des Wertschöpfungshandelns im Management Accounting mit Hilfe der qualitativen empirischen Forschung. In: Ulrich, P., Baltzer, B. (eds) Wertschöpfung in der Betriebswirtschaftslehre. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-18573-2_22

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  • DOI: https://doi.org/10.1007/978-3-658-18573-2_22

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