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New Perspectives on Incentive and Control Systems for Shareholder Value Enhancement

Title data

Brück, Christian:
New Perspectives on Incentive and Control Systems for Shareholder Value Enhancement.
Bayreuth , 2019 . - VIII, 238 p.
( Doctoral thesis, 2017 , Universität Bayreuth, Rechts- und Wirtschaftswissenschaftliche Fakultät)
DOI: https://doi.org/10.15495/EPub_UBT_00003334

Official URL: Volltext

Abstract in another language

The present dissertation, which is entitled “New Perspectives on Incentive and Control Systems for Shareholder Value Enhancement,” aspires to provide different perspectives on contemporary management accounting. In particular, I concentrate on incentive and control systems—namely, value-based management as one of the most recent management and control systems, along with incen-tives provided to employees—namely, gamification, target ratcheting, and relative performance information that shall ultimately lead to increased shareholder value. As a whole, this dissertation contains five major parts, which contribute to either incentive or control systems.

Abstract in another language

Die vorliegende Dissertation mit dem Titel “New Perspectives on Incentive and Control Systems for Shareholder Value Enhancement,” strebt danach, einen differenzierten Blick auf das Controlling in seiner aktuellen Form zu offerieren. Insbesondere wird dabei der Fokus auf Anreiz- und Kontrollsysteme gelenkt. Zum einen betrifft dies Value-Based Management, eine der aktuellsten Formen von Kontrollsystemen, und zum anderen Mitarbeiteranreize wie Gamification, Target Ratcheting und Relative Performance Information, die letztlich zur Erhöhung des Eigenkapitalwerts führen sollen. Insgesamt besteht diese Dissertation aus fünf Einzelbeiträgen, die entweder zum Erkenntnisgewinn im Bereich der Anreiz- oder Kontrollsysteme beitragen.

Further data

Item Type: Doctoral thesis
Keywords: value-based management; incentives
Institutions of the University: Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration XII with a focus on Controlling
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Former Professors > Chair Business Administration - Controlling - Univ.-Prof. Dr. Thorsten Knauer
Graduate Schools > University of Bayreuth Graduate School
Faculties
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Former Professors
Graduate Schools
Result of work at the UBT: Yes
DDC Subjects: 100 Philosophy and psychology > 150 Psychology
300 Social sciences > 330 Economics
Date Deposited: 16 Mar 2019 22:00
Last Modified: 16 Mar 2019 22:00
URI: https://eref.uni-bayreuth.de/id/eprint/47992