Suchergebnisse

List of cases, figures, and tables -- Foreword from the first edition / John Elkington, SustainAbility -- Foreword from the first edition / Herman B. Dutch Leonard, Harvard Business School -- Preface -- Introduction: improving sustainability and financial performance in global corporations -- Leadership, organizational culture, and strategy for corporate sustainability -- Organizing for sustainability -- Costing, capital investments, and the integration of sustainability risks -- Performance measurement, evaluation, and reward systems -- The foundations for measuring social, environmental, and economic impacts -- Implementing a social, environmental, and economic impact measurement system -- Improving corporate processes, products, and projects for corporate sustainability -- External sustainability reporting and verification -- The benefits of sustainability for corporations and society -- Bibliography -- Index

The paper presents a synthesis of contemporary performance measurement systems (PMS) research in Central and Eastern Europe (CEE). The literature review is organized around four determinants of contemporary PMS: multidimensionality, strategic focus, cascading, and alignment between PMS and compensation. Discussion of findings and future research directions are suggested along these four determinants while taking into account different institutional, legislative, and cultural contexts of the CEE countries. The paper delivers tentative implications for management researchers and management accounting researchers to guide future thinking and research on PMS in CEE countries. Finally, relevance of research findings for managers is discussed. ; In diesem Artikel wird die Synthese von empirischen Forschungen zu modernen Performance-Mess-Systemen (PMS) in Mittel- und Osteuropa dargestellt. Die Literaturanalyse orientiert sich an vier Determinanten von modernen PMS: Multidimensionalität, strategischer Fokus, Cascading (hierarchische Struktur von Performance Indikatoren), und Verbindung zwischen PMS und Strategie. Die Ergebnisse und zukünftigen Forschungsrichtungen werden unter Berücksichtigung von verschiedenen institutionellen, legislativen und kulturellen Kontexten diskutiert. Damit werden Wege für Managementforscher und Management-Accounting-Forscher im Bereich von Performance-Mess-Systemen in Mittel- und Osteuropa aufgezeigt. Nicht zuletzt enthält der Artikel auch relevante Forschungsergebnisse für Manager.