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Offshore-Windenergie wird global zunehmend intensiver ausgebaut. Auch die deutsche Bundesregierung hat die Ausbauziele auf 30 GW installierte Leistung bis 2030 erhöht, von derzeit ca. 8 GW. Wie kann die deutsche Offshore-Windenergiebranche dies erreichen und was bedeutet das für ihre Zulieferer und Dienstleister? Vier Szenarien beschreiben mögliche Zukünfte. Technischer Fortschritt entlang der gesamten Wertschöpfungskette, Lieferkettensicherheit, Regulatorik sowie Fachkräfteverfügbarkeit sind die kritischen Erfolgsfaktoren.
Purpose: Interpretive research in management accounting and control provides rich insights from empirically based studies, but it has been criticised for lacking generalisability and potential subjectivity. On the latter, triangulation is useful, and this paper aims to offer some insights on a triangulation technique thus far not commonly reported in management accounting/control research.
Design/methodology/approach: Drawing on a study of the roles of management accountants in performance management systems, this paper offers some insights from empirical experiences on the use of concept maps as a tool to assist triangulation and improve understanding of complex empirical phenomena.
Findings: The concept maps as utilised revealed additional insights which were not recounted by interviewees during the normal interview time. This is a potentially important finding for consideration of future researchers.
Practical implications: In this paper, how concept maps were used is detailed, and it is hoped that future researchers will find their use beneficial in interview settings.
Originality/value: Thus far, concept maps seem under-utilised in management accounting and control research. This paper gives some initial insights on how they may be used in case study settings.
Public enterprises find themselves in increasingly competitive markets, a situation that makes having an entrepreneurial orientation (EO) an urgent need, given that EO is an indispensable driver of performance. Research describes politicians delaying the strategic change of public enterprises when serving as board members, but empirical evidence of the impact of board behavior on EO in public enterprises is lacking. We draw on stakeholder-agency theory (SAT) and resource dependence theory (RDT) and use structural equation modeling (SEM) to investigate survey data collected from 110 German energy suppliers that are majority government owned. Results indicate that board strategy control and board networking do not seem to predict EO on first sight. Closer analysis reveals a board networking–EO relationship depending on ownership structure. Remarkably, we find that it is not the usually suspected local municipal owner who hinders EO in our sample organizations but minority shareholders engaging in board networking activities. The results shed light on the intersection of governance and entrepreneurship with special reference to the fine-grained conceptualization of RDT.
Planungsprozesse sind komplex und aufwendig. Damit Unternehmen ihre operative Planung schneller und effizienter erstellen können, sollten sie sich an 14 erfolgskritischen Faktoren orientieren. So stellen sie sicher, dass die Planung die strategischen Ziele widerspiegelt, der Aufwand im Rahmen bleibt und die Datenqualität zieladäquat ist.