Erfassung des Wertschöpfungshandelns im Management Accounting mit Hilfe der qualitativen empirischen Forschung
作者： Christian Kunz
DOI: 10.1007/978-3-658-18573-2_22
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摘要: Der vorliegende Beitrag zeigt auf, inwieweit die qualitative empirische Forschung einen wichtigen zur Erfassung des wertschopfungsorientierten Handelns im Bereich Management Accounting leisten kann. Die ermoglicht hierbei eine Innensicht von Unternehmen und den in ihnen ablaufenden (politischen) Entscheidungsprozessen, welche durch positivistische quantitative nur bedingt dargestellt werden Neben einer grundlegenden Charakterisierung der qualitativen Wirtschaftswissenschaften pragnante Studienergebnisse aus internationalen Literatur diskutiert diese entwickelt abschliesende Thesen Gesamtthematik.
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