Abstract
Value Based Management (VBM) is a wide spread management philosophy. It can be seen as the fourth stage of Strategic Management or as the fourth stage in managerial accounting. Famous authors who characterise the ideas behind this philosophy are e.g. Fruhan, Rappaport, Copeland, Stern and Stewart as well as Lewis.
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Eikelmann, N. (2020). Framework Conditions for the Application of Value Based Performance Measures. In: Value Based Performance Measures. FOM-Edition Research. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-31429-3_2
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DOI: https://doi.org/10.1007/978-3-658-31429-3_2
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Publisher Name: Springer Gabler, Wiesbaden
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