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Reflexionsorientiertes Controlling: Konzeption und Gestaltung

Reflexionsorientiertes Controlling: Konzeption und Gestaltung


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About the Book

Nach einer Beschreibung der Funktionen des reflexionsorientierten Controlling sowie einer Analyse der grundlegenden Institutionalisierungsprobleme durchdringt Gotthard Pietsch den ausserst komplexen Situation-Struktur-Erfolg-Zusammenhang bei der Organisation des Controlling und entwickelt alternative organisatorische Strukturformen.

Table of Contents:
1 Einleitung.- 1.1 Problemstellung und Zielsetzung der Arbeit.- 1.2 Aufbau der Arbeit.- 2 Die Konzeptionelle Controllingforschung — Stand Der Diskussion.- 2.1 Konzeptionen des Controlling.- 2.2 Defizite und Betrachtungsebenen der Controllingforschung.- 3 Das Controlling Als Führungs- Und Führungsunter-Stützungsfunktion.- 3.1 Das Handlungsfeld „Unternehmen“.- 3.2 Die Reflexionsaufgabe als Führungsfunktion des Controlling.- 3.3 Die Informationsaufgabe als Ftthrungsunterstützungsfunktion des Controlling.- 3.4 Controllingfunktionen und Controllerrollen.- 4 Die Institutionalisierung Des Controlling — Grundlagen.- 4.1 Zentrale konzeptionelle und methodische Ausgangspunkte.- 4.2 Die Kontextbedingungen der organisatorischen Gestaltung des Controlling.- 4.3 Organisatorische Effektivität und Effizienz als Kriterien der institutioneilen Gestaltung des Controlling.- 4.4 Der Fit-Gedanke bei der organisatorischen Gestaltung des Controlling — Die Bewältigung des Situation-Struktur-Erfolg-Zusammenhangs.- 5 Dimensionen und Formen Der Organisationsstruktur Des Controlling.- 5.1 Die Organisationsstrukturdimensionen als Aktionsparameter der Institutionalisierung des Controlling.- 5.2 Die Spezialisierungsdimension im Kontext der Arbeitsteilung zwischen IVIanager und Controller.- 5.3 Zur Spezialisierungsfähigkeit des reflexionsorientierten Controlling.- 5.4 Typen der Spezialisierung und Delegation im Controlling („Basistypen“).- 5.5 Die organisatorische Konfiguration des Controlling.- 5.6 Formalisierung im Controlling.- 5.7 Strukturformen des Controlling.- 6 Die Institutionelle Gestaltung Des Controlling In Den Organisationstypen.- 6.1 Controlling im Organisationstyp „mittelständisches Unternehmen“.- 6.2 Das Controlling im Organisationstyp „divisionalesGroßunternehmen“.- 6.3 Die Organisation des Controlling im Kontext des Situation-Struktur-Erfolg-Zusammenhangs.- 7 Fazit — Eine Reduktion Des Präzisions- und Konsistenzdefizits.

About the Author :
Dr. Gotthard Pietsch promovierte bei Professor Dr. Ewald Scherm am Lehrstuhl für Betriebswirtschaftslehre, insbesondere Organisation und Planung der FernUniversität Hagen. Er ist als wissenschaftlicher Mitarbeiter an diesem Lehrstuhl tätig.


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Product Details
  • ISBN-13: 9783824479344
  • Publisher: Deutscher Universitats-Verlag
  • Publisher Imprint: Deutscher Universitats-Verlag
  • Height: 210 mm
  • No of Pages: 250
  • Sub Title: Konzeption und Gestaltung
  • ISBN-10: 3824479346
  • Publisher Date: 26 Nov 2003
  • Binding: Paperback
  • Language: German
  • Returnable: Y
  • Width: 148 mm


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