Skip to main content
SpringerLink
Log in

Nutzung der Methode der abnehmenden Abstraktion im Rahmen der Erklärung verspäteter Projektabbrüche in der F&E

  • Chapter
Controlling und begrenzte kognitive Fähigkeiten

  • 3303 Accesses

Zusammenfassung

Verspätete Projektabbrüche stellen in der betrieblichen Praxis ein wichtiges Problem dar - empirische Studien legen nahe, dass eine große Zahl von fehlschlagenden F&E-Projekten systematisch zu spät oder gar nicht abgebrochen wird. Entscheidern in der F&E wird zuweilen sogar “die Neigung, einmal begonnene Entwicklungsvorhaben bis zum mitunter bitteren Ende fortzusetzen“, nachgesagt. Offenbar reichen vorhandene Instrumente des Projektmanagements nicht aus, um den rechtzeitigen Abbruch von Projekten und damit eine effiziente Verwendung knapper Ressourcen in der F&E sicherzustellen. Während sich in der klassischen betriebswirtschaftlichen Literatur kein Ansatz finden lässt, der dieses Phänomen zufriedenstellend erklärt, wird in der psychologischen Literatur unter dem Begriff der „Escalation of Commitment“ seit längerem die Tendenz verantwortlicher Entscheider, fehlschlagende Projekte länger weiterzuführen, als es auf der Grundlage einer rationalen Beurteilung zu vertreten wäre, untersucht.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution
Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 69.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 74.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Literaturverzeichnis

  • Ahrendt, D. (1971): Forschungs- und Entwicklungsplanung in einem Industrieunternehmen. Köln.

    Google Scholar 

  • Arkes, H./Blumer, C. (1985): The Psychology of Sunk Costs. In: Organizational Behavior & Human Decision Processes, 35. Jg., S. 124–140.

    Article  Google Scholar 

  • Arkes, H. R./Ayton, P. (1999): The Sunk Cost and Concorde Effects: Are Humans Less Rational than Lower Animals?, In: Psychological Bulletin, 125. Jg., S. 591–600.

    Article  Google Scholar 

  • Aronson, E. (1968): Dissonance Theory: Progress and Problems. In: Abelson, R./Aronson, E./McGuire, W./Newcomb, T./Rosenberg, M./Tannenbaum, P. (Hrsg.): Theories of Cognitive Consistency. Chicago, S. 5–27.

    Google Scholar 

  • Aronson, E. (1994): Sozialpsychologie. Heidelberg.

    Google Scholar 

  • Baker, M./Ruback, R./Wurgler, J. (2004): Behavioral Corporate Finance, Cambridge.

    Google Scholar 

  • Balachandra, R. (1984): Critical Signals for Making Go/No Go-Decisions in New Product Development. In: Journal of Product Innovation Management, 2. Jg., S. 92–100.

    Article  Google Scholar 

  • Balachandra, R./Brockhoff, K. (1995): Are R&D Project Termination Factors Universal?, In: Research Technology Management, 38. Jg., S. 31–36.

    Google Scholar 

  • Bamberg, G./Coenenberg, A. (1992): Betriebswirtschaftliche Entscheidungslehre. München.

    Google Scholar 

  • Bazerman, M. (1983): Negotiator Judgment: A Critical Look at the Rationality Assumption. In: American Behavioral Scientist, 27. Jg., S. 211–228.

    Article  Google Scholar 

  • Bazerman, M. (1986): Judgment in Managerial Decision Making. New York.

    Google Scholar 

  • Bazerman, M./Beekun, R./Schoorman, D. (1982): Performance Evaluation in a Dynamic Context: A Laboratory Study of the Impact of a Prior Commitment to the Ratee. In: Journal of Applied Psychology, 67. Jg., S. 873–876.

    Article  Google Scholar 

  • Bazerman, M./Giuliano, T./Appleman, A. (1984): Escalation of Commitment in Individual and Group Decision Making. In: Organizational Behavior and Human Decision Processes, 10. Jg., S. 141–152.

    Google Scholar 

  • Boulding, W./Morgan, R./Staelin, R. (1997): Pulling the Plug to Stop the New Product Drain. In: Journal of Marketing Research, 34. Jg., S. 164–173.

    Article  Google Scholar 

  • Brockhoff, K. (1991): Forschungs- und Entwicklungscontrolling zur Steigerung der Forschungs- und Entwicklungs-Effektivität. In: Controlling, 3. Jg., S. 60–66.

    Google Scholar 

  • Brockhoff, K. (1994): R&D Project Termination Decisions by Discriminant Analysis: An International Comparison. In: IEEE Transactions on Engineering Management, 41. Jg., S. 245–254.

    Article  Google Scholar 

  • Brockhoff, K. (1999): Forschung und Entwicklung: Planung und Kontrolle. München.

    Google Scholar 

  • Brockner, J. (1992): The Escalation of Commitment to a Failing Course of Action: Towards Theoretical Progress. In: Academy of Management Review, 17. Jg., S. 39–61.

    Article  Google Scholar 

  • Brockner, J./Nathanson, S./Friend, A./Harbeck, J./Samuelson, C./Houser, R./Bazerman, M./Rubin, J. (1984): The Role of Modeling Processes in the “Knee Deep in the Big Muddy” Phenomenon. In: Organizational Behavior and Human Performance, 33. Jg., S. 77–99.

    Article  Google Scholar 

  • Brockner, J./Rubin, J./Fine, J./Hamilton, T./Thomas, B./Turetsky, B. (1982): Factors Affecting Entrapment in Escalating Conflicts: The Importance of Timing. In: Journal of Research in Personality, 61. Jg., S. 247–266.

    Article  Google Scholar 

  • Brockner, J./Rubin, J./Lang, E. (1981): Face Saving and Entrapment. In: Journal of Experimental Social Psychology, 17. Jg., S. 68–79.

    Article  Google Scholar 

  • Cabral-Cardoso, C./Payne, R. (1996): Instrumental and Supportive Use of Formal Selection Methods in R&D Project Selection. In: IEEE Transactions on Engineering Management, 43. Jg., S. 402–410.

    Article  Google Scholar 

  • Caldwell, D./O'Reilly, C. (1982): Response to Failure: The Effects of Choice and Responsibility on Impression Management. In: Academy of Management Journal, 25. Jg., S. 121–136.

    Article  Google Scholar 

  • Camerer, C./Weber, R. (1999): The Econometrics and Behavioral Economics of Escalation of Commitment: A Re-Examination of Staw and Hoang's NBA Data. In: Journal of Economic Behavior & Organization, 39. Jg., S. 59–82.

    Article  Google Scholar 

  • Carver, C./Scheier, M. (1981): Attention and Self-Regulation: A Control-Theory Approach to Human Behavior. New York.

    Google Scholar 

  • Cheng, M. M./Schulz, A. K.-D./Luckett, P. F./Booth, P. (2003): The Effects of Hurdle Rates on the Level of Escalation of Commitment in Capital Budgeting., In: Behavioral Research in Accounting, 15. Jg., S. 63–85.

    Article  Google Scholar 

  • Conlon, D./Leatherwood, M. (1989): Sunk Costs and Financial Decision Making. In: Lee, C. (Hrsg.): Advances in Financial Planning and Forecasting. Greenwich, S. 37–61.

    Google Scholar 

  • de Meza, D./Southey, C. (1996): The Borrower's Curse: Optimism, Finance and Entrepreneurship. In: Economic Journal, 106. Jg., S. 375–386.

    Article  Google Scholar 

  • Dean, B. (1968): Evaluating, Selecting and Controlling R&D Projects. New York.

    Google Scholar 

  • Drury, C./Tayles, M. (1997): The Misapplication of Capital Budgeting Techniques. In: Management Decision, 35. Jg., S. 86–93.

    Article  Google Scholar 

  • Eilhauer, H.-D. (1993): F&E-Controlling. Wiesbaden.

    Google Scholar 

  • Einhorn, H./Hogarth, R. (1978): Confidence in Judgment: Persistence of the Illusion of Validity. In: Psychological Review, 85. Jg., S. 395–416.

    Article  Google Scholar 

  • Festinger, L. (1957): A Theory of Cognitive Dissonance. Stanford.

    Google Scholar 

  • Garland, H. (1990): Throwing Good Money After Bad: The Effects of Sunk Costs on the Decision to Escalate Commitment to an Ongoing Project. In: Journal of Applied Psychology, 75. Jg., S. 728–731.

    Article  Google Scholar 

  • Garland, H./Newport, S. (1991): Effect of Absolute and Relative Sunk Costs on the Decision to Persist with a Course of Action. In: Organizational Behavior & Human Decision Processes, 48. Jg., S. 55–69.

    Article  Google Scholar 

  • Gutenberg, E. (1967): Die Unternehmung als Gegenstand betriebswirtschaftlicher Theorie. Frankfurt.

    Google Scholar 

  • Hantula, D./Denicolis Bragger, J. (1999): The Effects of Feedback Equivocality on Escalation of Commitment: An Empirical Investigation of Decision Dilemma Theory. In: Journal of Applied Social Psychology, 29. Jg., S. 424–444.

    Article  Google Scholar 

  • Harris, P./Middleson, W. (1994): The Illusion of Control and Optimism about Health: On Being Less at Risk but no more in Control Than Others. In: British Journal of Social Psychology, 33. Jg., S. 369–378.

    Google Scholar 

  • Hauschildt, J. (2004): Innovationsmanagement. München.

    Google Scholar 

  • Heath, C. (1995): Escalation and De-Escalation of Commitment in Response to Sunk Costs: The Role of Budgeting in Mental Accounting. In: Organizational Behavior & Human Decision Processes, 62. Jg., S. 38–54.

    Article  Google Scholar 

  • Heaton, J. B. (2002): Managerial Optimism and Corporate Finance. In: Financial Management, 31. Jg., S. 33–45.

    Article  Google Scholar 

  • Heine, B.-O./Hirsch, B./Hufschlag, K./Lesch, M./Meyer, M./Müller, R./Paefgen, A./Pieroth, G. (2005): Zur Modellierung ökonomischer Akteure mit begrenzten kognitiven Fähigkeiten: Anleitung zu einer problemspezifischen Ausdifferenzierung des Homo Oeconomicus, Vallendar.

    Google Scholar 

  • Heinen, E. (1982): Einführung in die Betriebswirtschaftslehre. Wiesbaden.

    Google Scholar 

  • Höffler, F. (2005): Why Humans Care About Sunk Costs While Animals Don't. An Evolutionary Explanation, Bonn.

    Google Scholar 

  • Homann, K./Suchanek, A. (2000): Ökonomik: Eine Einführung. Tübingen.

    Google Scholar 

  • Hubner, E. (1996): Abbruchsentscheidungen im F&E-Management. Wien.

    Google Scholar 

  • Hummel, S./Männel, W. (1986): Kostenrechnung 1: Grundlagen, Aufbau und Anwendung. Wiesbaden.

    Google Scholar 

  • Ilgen, D./Fisher, C./Taylor, S. (1979): Consequences of Individual Feedback on Behavior in Organizations. In: Journal of Applied Psychology, 64. Jg., S. 349–371.

    Article  Google Scholar 

  • Jewkes, J./Sawers, D./Stillerman, R. (1962): The Sources of Innovation. London.

    Google Scholar 

  • Jost, P.-J. (2000): Organisation und Motivation: Eine ökonomisch-psychologische Einführung. Wiesbaden.

    Google Scholar 

  • Jost, P.-J. (2001): Die Prinzipal-Agenten-Theorie in der Betriebswirtschaftslehre. Stuttgart.

    Google Scholar 

  • Katona, G. (1964): Rational Behavior and Economic Behavior. In: Gore, W./Dyson, J. (Hrsg.): The Making of Decisions. London, S. 51–63.

    Google Scholar 

  • Keil, M./Mixon, R./Saarinen, T./Tuunainen, V. (1995): Understanding Runaway Information Technology Projects: Results from an International Research Program Based on Escalation Theory. In: Journal of Management Information Systems, 11. Jg., S. 65–85.

    Google Scholar 

  • Keil, M./Truex, D./Mixon, R. (1995): The Effects of Sunk Cost and Project Completion on Information Technology Project Escalation. In: IEEE Transactions on Engineering Management, 42. Jg., S. 372–381.

    Article  Google Scholar 

  • Kern, W./Schröder, H.-H. (1977): Forschung und Entwicklung in der Unternehmung. Reinbek.

    Google Scholar 

  • Kiesler, C. (1971): The Psychology of Commitment: Experiments Linking Behavior to Belief. New York.

    Google Scholar 

  • Kiesler, C./Sakamura, J. (1966): A Test Model for Commitment. In: Journal of Personality and Social Psychology, 3. Jg., S. 349–353.

    Article  Google Scholar 

  • Kirsch, W. (1988): Die Handhabung von Entscheidungsproblemen: Einführung in die Theorie der Entscheidungsprozesse. Herrsching.

    Google Scholar 

  • Kosiol, E. (1979): Kosten- und Leistungsrechnung. Berlin.

    Google Scholar 

  • Lange, E. (1993): Abbruchentscheidung bei F&E-Projekten. Wiesbaden.

    Google Scholar 

  • Laux, H. (2004): Entscheidungstheorie. Berlin.

    Google Scholar 

  • Lichtenstein, S./Fischhoff, B. (1977): Do Those Who Know More Also Know More about How Much They Know? The Calibration of Probability Judgments. In: Organizational Behavior and Human Performance, 20. Jg., S. 159–183.

    Article  Google Scholar 

  • Lindenberg, S. (1985): An Assessment of the New Political Economy: Its Potential for the Social Sciences and for Sociology in Particular. In: Sociological Theory, 3. Jg., S. 88–114.

    Article  Google Scholar 

  • Lindenberg, S. (1990): Homo Socio-Economicus: The Emergence of a General Model of Man in the Social Sciences. In: Journal of Institutional and Theoretical Economics - Zeitschrift für die gesamte Staatswissenschaft, 146. Jg., S. 727–748.

    Google Scholar 

  • Lindenberg, S. (1991): Die Methode der abnehmenden Abstraktion. In: Esser, H./Troitzsch, K. (Hrsg.): Modellierung sozialer Prozesse. Bonn, S. 29–78.

    Google Scholar 

  • Lindenberg, S. (1992): The Method of Decreasing Abstraction. In: Coleman, J./Fararo, T. (Hrsg.): Rational Choice Theory: Advocacy and Critique. London, S. 3–21.

    Google Scholar 

  • Luckett, P./Eggleton, I. (1991): Feedback and Management Accounting: A Review of Research into Behavioral Consequences. In: Accounting, Organizations and Society, 16. Jg., S. 371–394.

    Article  Google Scholar 

  • Lydon, J./Zanna, M. (1990): Commitment in the Face of Adversity: A Value Affirmation Approach. In: Journal of Personality and Social Psychology, 58. Jg., S. 1040–1047.

    Article  Google Scholar 

  • McCarthy, A./Schoorman, D./Cooper, A. (1993): Reinvestment Decisions by Entrepreneurs: Rational Decision Making or Escalation of Commitment. In: Journal of Business Venturing, 8. Jg., S. 9–24.

    Article  Google Scholar 

  • Meckling, W. H. (1976): Values and the Choice of the Model of the Individual in the Social Sciences. In: Schweizerische Zeitschrift für Volkswirtschaft und Statistik, 112. Jg., S. 545–559.

    Google Scholar 

  • Meredith, J. (1988): Project Monitoring for Early Termination. In: Project Management Journal, 19. Jg., S. 31–38.

    Google Scholar 

  • Meredith, J./Mantel, S. (1985): Project Management: A Managerial Approach. New York.

    Google Scholar 

  • Meyer, M./Heine, B.-O. (2005): Motivation und Einordnung des Akteursmodells: Überlegungen zur Integration von Anreizen und Kognition in der betriebswirtschaftlichen Forschung, Vallendar.

    Google Scholar 

  • Montealegre, R./Keil, M. (2000): De-Escalating Information Technology Projects: Lessons from the Denver International Airport. In: MIS Quarterly, 24. Jg., S. 417.

    Article  Google Scholar 

  • Moon, H. (2001): Looking Forward and Back: Integrating Completion and Sunk-Cost Effects Within an Escalation of Commitment Process Decision. In: Journal of Applied Psychology, 83. Jg., S. 104–113.

    Article  Google Scholar 

  • Moser, K./Wolff, H.-G./Kraft, A. (2003): Eskalierendes Commitment von Entscheidern: Methodologische Probleme. In: Held, M./Kubon-Gilke, G./Sturn, R. (Hrsg.): Experimente in der Ökonomik. Marburg, S. 241–265.

    Google Scholar 

  • Müller, D. (1966): Patents, Research and Development, and the Measurement of Inventive Measurement. In: Journal of Industrial Economics, 15. Jg., S. 26–37.

    Article  Google Scholar 

  • Pinto, J./Slevin, D. (1989): Critical Success Factors in R&D Projects. In: Research Technology Management, 32. Jg., S. 31–35.

    Google Scholar 

  • Pott, P. (1992): Verlusteskalation und Entscheidungsbindung. Wiesbaden.

    Google Scholar 

  • Prendergast, C./Stole, L. (1996): Impetuous Youngsters and Jaded Old-Timers: Aquiring a Reputation for Learning. In: Journal of Political Economy, 104. Jg., S. 1105–1134.

    Article  Google Scholar 

  • Riebel, P. (1985): Einzelkosten- und Deckungsbeitragsrechnung. Wiesbaden.

    Google Scholar 

  • Roll, R. (1986): The Hubris Hypothesis of Corporate Takeovers. In: Journal of Business, 59. Jg., S. 197–216.

    Article  Google Scholar 

  • Schaub, H. (1997): Sunk Costs, Rationalität und ökonomische Theorie. Stuttgart.

    Google Scholar 

  • Schmidt, J. B./Calantone, R. J. (2002): Escalation of Commitment During New Product Development., In: Journal of the Academy of Marketing Science, 30. Jg., S. 103–118.

    Article  Google Scholar 

  • Schneider, D. (1995): Informations- und Entscheidungstheorie. München.

    Google Scholar 

  • Schoorman, D. (1988): Escalation Bias in Performance Appraisals: An unintended consequence of supervisor participation in Hiring Decisions. In: Journal of Applied Psychology, 73. Jg., S. 58–62.

    Article  Google Scholar 

  • Schoorman, D./Holahan, P. (1996): Psychological Antecedents of Escalation Behavior: Effects of Choice, Responsibility, and Decision Consequences. In: Journal of Applied Psychology, 81. Jg., S. 786–794.

    Article  Google Scholar 

  • Schweitzer, M./Küpper, H.-U. (1995): Systeme der Kostenrechnung. München.

    Google Scholar 

  • Schwenk, C. (1986): Information, Cognitive Biases, and Commitment to a Course of Action. In: Academy of Management Review, 11. Jg., S. 289–291.

    Article  Google Scholar 

  • Seiler, R. (1965): Improving the Effectiveness of Research and Development. New York.

    Google Scholar 

  • Simon, H. (1979a): Rational Decision Making in Business Organizations. In: American Economic Review, 69. Jg., S. 493–513.

    Google Scholar 

  • Simon, H. A. (1979b): Information Processing Models of Cognition. In: Annual Review of Psychology, 30. Jg., S. 363–396.

    Article  Google Scholar 

  • Souder, W. (1987): Managing New Product Innovation. Lexington.

    Google Scholar 

  • Staehle, W. (1991): Management: Eine verhaltenswissenschaftliche Perspektive. München.

    Google Scholar 

  • Staehle, W. (1999): Management: Eine verhaltenswissenschaftliche Perspektive. München.

    Google Scholar 

  • Statman, M./Caldwell, D. (1987): Applying Behavioral Finance to Capital Budgeting: Project Terminations. In: Financial Management, 16. Jg., S. 7–15.

    Article  Google Scholar 

  • Staw, B. (1976): Knee Deep in the Big Muddy: A Study of Escalating Commitment to a Chosen Course of Action. In: Organizational Behavior and Human Performance, 16. Jg., S. 27–44.

    Article  Google Scholar 

  • Staw, B. (1981): The Escalation of Commitment to a Course of Action. In: Academy of Management Review, 6. Jg., S. 577–587.

    Article  Google Scholar 

  • Staw, B./Barsade, S./Koput, K. (1997): Escalation at the Credit Window: A Longitudinal Study of Bank Executives’ Recognition and Write-Off of Problem Loans. In: Journal of Applied Psychology, 82. Jg., S. 130–142.

    Article  Google Scholar 

  • Staw, B./Hoang, H. (1995): Sunk Costs in the NBA: Why Draft Order Affects Playing Time and Survival in Professional Basketball. In: Administrative Science Quarterly, 40. Jg., S. 474–494.

    Article  Google Scholar 

  • Staw, B./Ross, J. (1987): Behavior in Escalation Situations: Antecedents, Prototypes and Solutions. In: Research in Organizational Behavior, 9. Jg., S. 39–78.

    Google Scholar 

  • Suchanek, A. (1994): Ökonomischer Ansatz und theoretische Integration. Tübingen.

    Google Scholar 

  • Svenson, O. (1981): Are we all less risky and more skillful than our fellow drivers. In: Acta Psychologica, 47. Jg., S. 143–148.

    Article  Google Scholar 

  • Svenson, O. (1990): Some Propositions for the Classification of Decision Situations. In: Borcherding, K./Larichev, O./Messick, D. (Hrsg.): Contemporary Issues in Decision Making. Amsterdam, S. 17–32.

    Google Scholar 

  • Tadisina, S. (1986): Support Systems for the Termination Decision in R&D Management. In: Project Management Journal, 17. Jg., S. 97–104.

    Google Scholar 

  • Taylor, S./Fisher, C./Ilgen, D. (1984): Individuals’ Reaction to Performance Feedback in Organizations: A Control Theory Perspective. In: Rowland, K./Ferris, G. (Hrsg.): Research in Personnel and Human Resources Management. Greenwich, S. 81–125.

    Google Scholar 

  • Teger, A. (1980): Too Much Invested to Quit. Elmsford.

    Google Scholar 

  • Thaler, R. (1991): Toward A Positive Theory of Consumer Choice. In: Thaler, R. (Hrsg.): Quasi-Rational Economics. New York, S. 3–24.

    Google Scholar 

  • Thoma, W. (1989): Erfolgsorientierte Beurteilung von F&E-Projekten: Möglichkeiten und Grenzen qualitativer Verfahren. Darmstadt.

    Google Scholar 

  • Tversky, A./Kahneman, D. (1974): Judgment Under Uncertainty: Heuristics and Biases. In: Science, 185. Jg., S. 1124–1131.

    Article  Google Scholar 

  • von Neumann, J./Morgenstern, O. (1947): Theory of Games and Economic Behavior. Princeton.

    Google Scholar 

  • Wang, H./Yang, B. (2001): Fixed and Sunk Costs Revisited. In: Journal of Economic Education, 32. Jg., S. 178–185.

    Google Scholar 

  • Weber, J. (2004): Einführung in das Controlling. Stuttgart.

    Google Scholar 

  • Weinstein, N. (1980): Unrealistic Optimism About Future Life Events. In: Journal of Personality and Social Psychology, 39. Jg., S. 806–820.

    Article  Google Scholar 

  • Weinstein, N. (1987): Unrealistic Optimism about Susceptibility to Health Problems. In: Journal of Behavioral Medicine, 10. Jg., S. 481–500.

    Article  Google Scholar 

  • Weinstein, N. (1996): Unrealistic Optimism: Present and Future. In: Journal of Social and Clinical Psychology, 15. Jg., S. 1–8.

    Google Scholar 

  • Whyte, G. (1986): Escalating Commitment to a Course of Action: A Reinterpretation. In: Academy of Management Review, 11. Jg., S. 311–321.

    Article  Google Scholar 

  • Whyte, G. (1991): Diffusion of Responsibility: Effects on the Escalation Tendency. In: Journal of Applied Psychology, 76. Jg., S. 408–415.

    Article  Google Scholar 

  • Williamson, O. (1975): Markets and Hierarchies: Analysis and Anti-Trust Implications. New York.

    Google Scholar 

  • Zayer, E. (2007): Verspätete Projektabbrüche in F&E: Eine verhaltensorientierte Analyse, Wiesbaden.

    Google Scholar 

  • Ziegler, H. (1982): Immaterielle Leistungen: Eine Herausforderung für Theorie und Praxis. In: ZfBF - Zeitschrift für betriebswirtschaftliche Forschung, 34. Jg., S. 816–825.

    Google Scholar 

  • Zintl, R. (1989): Der Homo Oeconomicus: Ausnahmeerscheinung in jeder Situation oder Jedermann in Ausnahmesituationen. In: Analyse & Kritik, 11. Jg., S. 52–69.

    Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Bain & Company, Germany

    Dr. Eric Zayer

Authors
  1. Dr. Eric Zayer
    View author publications

    You can also search for this author in PubMed Google Scholar

Editor information

Editors and Affiliations

  1. Institut für Controlling und Rechnungswesen, Technische Universität Hamburg-Harburg, Hamburg-Harburg

    Matthias Meyer

Rights and permissions

Reprints and permissions

Copyright information

© 2011 Gabler Verlag | Springer Fachmedien Wiesbaden GmbH

About this chapter

Cite this chapter

Zayer, E. (2011). Nutzung der Methode der abnehmenden Abstraktion im Rahmen der Erklärung verspäteter Projektabbrüche in der F&E. In: Meyer, M., Weber, J. (eds) Controlling und begrenzte kognitive Fähigkeiten. Gabler. https://doi.org/10.1007/978-3-8349-6398-7_7

Download citation

Publish with us

Policies and ethics

Search

Navigation