haku: @author Werder, A. von / yhteensä: 6
viite: 4 / 6
| Tekijä: | Werder, A. von |
| Otsikko: | Vorstandsentscheidungen nur auf der Grundlage "samtlicher relevanter Informationen"? |
| Lehti: | Zeitschrift für Betriebswirtschaft
1997 : VOL. 67:9, p. 901-922 |
| Asiasana: | COMPANY LAW DECISION MAKING TOP MANAGEMENT MEASUREMENT STANDARDS GERMANY |
| Kieli: | ger |
| Tiivistelmä: | This article analyzes the adequacy of the prevailing legal requirements of duty of care of top-management decisions from a business management point of view. For this purpose a new measurement instrument is introduced which allows to measure the degree of preparation respectively substantiation of unstructured managerial decisions. The instrument determines the level of substantiation with the help of the cognitive rationality of the arguments stated to back managerial decisions (argumentation rationality). Using this measurement approach the legally demanded extent of substantiation of top-management decisions within the German Aktiengesellschaft is examined in detail. It can be shown that the legel requirements are exaggerated even with meaningful and practical generally accepted standards of decision preparation. |
SCIMA