Wirtschaftswissenschaftliche Fakultät
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Management accounting information is used in organizations to facilitate decision making and to influence actions for management control. Decisions and actions include the allocation of resources within a firm, coordination across organizational units, costing, pricing, compensation, and incentives. There are many ways how management accounting information is provided, including performance measurement, budgeting, capital budgeting, valuation, inventory systems, product-costing systems, and transfer pricing systems.
Advocated by leading consulting firms, the concept of value-based management has enjoyed popularity and found its way into corporate practice in the mid 1990s. But the large breakthrough of value-based management held off, especially in the German landscape. The following four documents first analyze the status quo of value-based management in board compensation, second analyze performance effects of value-based management implementations, third investigate the reasons why inconsistent implementations of value-based management might exist and fourth, the effects of investor relations activities on corporate stock.