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Comparative Management Accounting
Ein Vergleich der Controllingforschung und -praxis in Deutschland und Spanien
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Der Vergleich nationaler Spezifika des Controlling r ckt zunehmend in den Fokus wissenschaftlichen Interesses, um den l nder bergreifenden Transfer von Controllingpraktiken zur Erh hung der internationalen Wettbewerbsf higkeit zu erm glichen. Im Rahmen einer systematischen Gegen berstellung des Controlling in Deutschland und Spanien wird in dieser Untersuchung nicht nur wie in bestehenden Studien der Blick auf die Unternehmenspraxis gerichtet, sondern auch eine quantitative Analyse von Zeitschriftenartikeln deutscher und spanischer Controllingforscher als zentrales Output wissenschaftlicher Arbeit vorgenommen. Somit wird eine integrierte Sichtweise auf Forschung und Praxis des Controlling in zwei der bedeutendsten und traditionell eng verflochtenen Volkswirtschaften Europas angestrengt.
