search query: @author Riebel, P. / total: 6
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| Author: | Riebel, P. |
| Title: | Wirtschaftsdynamik, Unternehmensführung und Unternehmensrechnung. |
| Journal: | Zeitschrift für Betriebswirtschaft
1989 : MAR, VOL. 59:3, p. 247-259 |
| Index terms: | ACCOUNTING SYSTEMS DECISION MAKING MANAGEMENT ACCOUNTING |
| Language: | ger |
| Abstract: | Increasing economic dynamics and complexity require dynamic planning and accounting systems. Therefore all events and expectations relevant for management should be recorded and processed as early as possible. Concerning the consequences of commitments, planning and expectations should be shown as far as they can be anticipated. Traditional accounting does not allow an adequate reconstruction of reality in its dynamic relations. Appropriate approaches are demonstrated by the example of a tenancy agreement and the effects of sequential decision making in a multiple step process. The paper ends with some remarks on future oriented accounting. |
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