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| Author: | Bleicher, K. |
| Title: | Grenzen des Rechnungswesens fuer die Lenkung der Unternehmungsentwicklung |
| Journal: | Unternehmung
1987 : SEP, VOL. 41:5, p.380-397 |
| Index terms: | ACCOUNTING CONTROL CORPORATE PLANNING |
| Language: | ger |
| Abstract: | The possibility of development control relating to complex social systems is examined. General requirements towards accounting when it is employed for the sake of company development /timeliness, completeness, relevance, adequacy etc./. The most important obstacles to the application of accounting in development control are analyzed. The problem of time limit given by periodicity of procedures. The missing opportunity for measuring human capital /research findings are unsatisfactory in this field/. Accounting is not yet prepared for an adequate representation of profit potentials. It is unable to tackle with the behavioral aspects of company development. What is worse it has dysfunctional effects. Some ways of improvement are mentioned. |
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