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Author:Werner, U.
Title:Die Analyse des Lagerberichts als Instrument empirischer Zielforschung.
Journal:Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1990 : DEC, VOL. 42:12, p. 1014-1035
Index terms:GOAL SETTING
Language:ger
Abstract:A way for describing the goal-system articulated in the introductory verbal review of operations in annual reports is described. The vocabulary is classified into the semantic fields of profit, growth and security, thus representing the main characteristics of business policy. While the relative frequency of words selected from different semantic fields indicates the importance of the corresponding goals, the strength of their interrelations can be deducted from the coherence between pairs of semantic fields, i.e. their joint occurence in the text. A generally low portion of goal-related words is an early sign of critical business situations; they are clearly signalled by the particular avoidance of words belonging to security.
SCIMA record nr: 85975
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