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Controlling & Management

, Volume 53, Supplement 2, pp 40–45 | Cite as

Dysfunktionales Verhalten von Vertriebsmitarbeitern als Folge imperfekter Steuerungssysteme

  • Peter Mathias Fischer
  • Sven Reinecke
FELDER DES VERTRIEBSCONTROLLINGS
  • 450 Downloads

Einleitung

Mit Hilfe von Controllingsystemen werden zwei verschiedene, dennoch zueinander in Beziehung stehende Ziele verfolgt. Zum einen sollen diese den Mitarbeitern Informationen zur Verfügung stellen, welche es ermöglichen, aus Unternehmenssicht wünschenswerte und optimale Entscheidungen zu treffen. Zum anderen dienen Controllingsysteme auch dazu, die Interessen von Mitarbeitern und Unternehmenseignern dahingehend zu vereinen, dass die Anstrengungen und Tätigkeiten der Mitarbeiter den Zielen der Unternehmenseigner entsprechen (vgl. Sprinkle 2003, S. 288). Demski/Feltham (1976) beschreiben diese beiden unterschiedlichen Rollen des Controllings als Decision-Facilitating Role (Entscheidungsunterstützung) sowie als Decision-Influencing Role (Verhaltenssteuerung). In der deutschsprachigen Literatur erfolgt eine ähnliche, wenn auch nicht identische Kategorisierung; gemäß Weber/Schäffer (2001) sollen Controllingsysteme einerseits zur Willensbildung (Entscheidungsunterstützung),...

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Copyright information

© Gabler Verlag Wiesbaden GmbH 2009

Authors and Affiliations

  • Peter Mathias Fischer
    • 1
  • Sven Reinecke
    • 1
  1. 1.Universität St. Gallen (HSG)St. GallenDeutschland

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