{"id":"https://openalex.org/W1574462574","doi":"https://doi.org/10.1007/978-3-8349-9105-8_12","title":"Dienstleistungscontrolling unter Ber\u00fccksichtigung verschiedener Wertsch\u00f6pfungskonfigurationen \u2014 Eine Analyse am Beispiel der Balanced Scorecard","display_name":"Dienstleistungscontrolling unter Ber\u00fccksichtigung verschiedener Wertsch\u00f6pfungskonfigurationen \u2014 Eine Analyse am Beispiel der Balanced Scorecard","publication_year":2007,"publication_date":"2007-10-16","ids":{"openalex":"https://openalex.org/W1574462574","doi":"https://doi.org/10.1007/978-3-8349-9105-8_12","mag":"1574462574"},"language":"de","primary_location":{"id":"doi:10.1007/978-3-8349-9105-8_12","doi":"https://doi.org/10.1007/978-3-8349-9105-8_12","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-8349-9105-8_12","pdf_url":null,"source":{"id":"https://openalex.org/S4306463307","display_name":"Gabler eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Dienstleistungscontrolling","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4255765853","display_name":"Dienstleistungscontrolling"},"type":"book-chapter","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5047894677","display_name":"Herbert Woratschek","orcid":"https://orcid.org/0000-0002-7417-7621","observed_orcids":["https://orcid.org/0000-0002-7417-7621"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Herbert Woratschek","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":null,"display_name":"Stefan Roth","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Stefan Roth","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5023278053","display_name":"Guido Schafmeister","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Guido Schafmeister","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":8.2357,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.96924356,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"253","last_page":"274"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9692000150680542,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9692000150680542,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.03009999915957451,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/balanced-scorecard","display_name":"balanced scorecard","score":0.8069999814033508},{"id":"https://openalex.org/keywords/causal-relationship","display_name":"causal relationship","score":0.6669999957084656},{"id":"https://openalex.org/keywords/key-performance-indicators","display_name":"key performance indicators","score":0.7609999775886536},{"id":"https://openalex.org/keywords/performance-measurement-systems","display_name":"performance measurement systems","score":0.5550000071525574},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.45899999141693115},{"id":"https://openalex.org/keywords/management-control-systems","display_name":"management control systems","score":0.7919999957084656},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.4189999997615814},{"id":"https://openalex.org/keywords/performance-measurement","display_name":"performance measurement","score":0.9390000104904175}],"concepts":[{"id":"https://openalex.org/C199004533","wikidata":"https://www.wikidata.org/wiki/Q210127","display_name":"Balanced scorecard","level":2,"score":0.5472124218940735},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4181903004646301},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.1874774694442749},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.1361672282218933}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-8349-9105-8_12","doi":"https://doi.org/10.1007/978-3-8349-9105-8_12","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-8349-9105-8_12","pdf_url":null,"source":{"id":"https://openalex.org/S4306463307","display_name":"Gabler eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Dienstleistungscontrolling","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":29,"referenced_works":["https://openalex.org/W385631133","https://openalex.org/W1558046248","https://openalex.org/W1574655732","https://openalex.org/W1577379725","https://openalex.org/W1598833883","https://openalex.org/W1935388379","https://openalex.org/W2001841164","https://openalex.org/W2027796909","https://openalex.org/W2055747523","https://openalex.org/W2065209427","https://openalex.org/W2131757366","https://openalex.org/W2132477536","https://openalex.org/W2144352816","https://openalex.org/W2214523737","https://openalex.org/W2321105687","https://openalex.org/W2323787132","https://openalex.org/W2329505586","https://openalex.org/W2329618523","https://openalex.org/W2803525279","https://openalex.org/W3139438353","https://openalex.org/W3151727758","https://openalex.org/W3195559077","https://openalex.org/W3195822418","https://openalex.org/W4247375448","https://openalex.org/W4285719527","https://openalex.org/W4297081765","https://openalex.org/W4300578501","https://openalex.org/W4301377693","https://openalex.org/W6847589932"],"related_works":["https://openalex.org/W7065255557","https://openalex.org/W6997591175","https://openalex.org/W6992434343","https://openalex.org/W202341390","https://openalex.org/W2497847887","https://openalex.org/W2324134443","https://openalex.org/W9488363","https://openalex.org/W2330513880","https://openalex.org/W1207764521","https://openalex.org/W56879080"],"abstract_inverted_index":{"AuszugIm":[0],"Controlling":[1,160],"wird":[2],"das":[3],"Ziel":[4],"verfolgt,":[5],"die":[6,56,69,92,106,116,118,122,145,163,166,187,196],"unternehmerischen":[7,173],"Entscheidungs-":[8],"und":[9,12,22,36,129,203],"Steuerungsprozesse":[10],"abzubilden":[11],"zu":[13,23,60,201],"unterst\u00fctzen.":[14],"Zu":[15],"diesem":[16],"Zweck":[17],"werden":[18,131,150],"zielgerichtet":[19],"Informationen":[20,46,91],"zusammengetragen":[21],"Kennzahlen":[24,27,45,59,140],"verdichtet.":[25],"Diese":[26,152],"sollen":[28],"in":[29,50,95,104,167],"konzentrierter":[30],"Form":[31],"\u00fcber":[32],"unternehmerische":[33],"Sachverhalte":[34],"informieren":[35],"auf":[37,121,197],"Abweichungen":[38],"von":[39],"den":[40],"Soll-Vorgaben":[41],"aufmerksam":[42],"machen.":[43],"Da":[44],"verdichten,":[47],"haben":[48],"sich":[49],"der":[51,168,172,192],"Praxis":[52],"Kennzahlensysteme":[53,101,200],"herausgebildet,":[54],"um":[55],"Nachteile":[57],"isolierter":[58],"\u00fcberwinden":[61],"(Woratschek":[62],"2004).":[63],"Ein":[64],"solches":[65],"Kennzahlensystem":[66],"ist":[67],"beispielsweise":[68],"Balanced":[70],"Scorecard":[71],"(Kaplan/Norton":[72],"1997;":[73],"Horv\u00e1th/":[74],"Geiser":[75],"2000;":[76,80,82,84,86],"Pfaff":[77],"et":[78,133],"al.":[79,134],"Wall":[81],"Weber":[83],"Weber/Sch\u00e4ffer":[85],"Werner":[87],"2000).":[88,135],"Damit":[89],"diese":[90],"tats\u00e4chliche":[93],"Situation":[94],"dem":[96],"Unternehmen":[97],"ad\u00e4quat":[98,127],"widerspiegeln,":[99],"m\u00fcssen":[100,138],"implementiert":[102],"werden,":[103,142],"denen":[105,144],"Wertsch\u00f6pfung":[107,123,174],"eines":[108],"Unternehmens":[109,125],"abgebildet":[110],"wird.":[111],"Das":[112],"setzt":[113],"voraus,":[114],"dass":[115],"Ursache-Wirkungszusammenh\u00e4nge,":[117],"nachhaltige":[119],"Auswirkungen":[120],"des":[124,159],"entfalten,":[126],"identifiziert":[128],"strukturiert":[130],"(Pfaff":[132],"Darauf":[136],"aufbauend":[137],"entsprechende":[139],"generiert":[141],"mit":[143,191],"relevanten":[146],"Ursache-Wirkungszusammenh\u00e4nge":[147,153,188],"verl\u00e4sslich":[148],"beschrieben":[149],"k\u00f6nnen.":[151],"stellen":[154],"deshalb":[155],"einen":[156],"kritischen":[157],"Erfolgsfaktor":[158],"dar.":[161],"Sofern":[162],"modellierten":[164],"Zusammenh\u00e4nge":[165],"Realit\u00e4t":[169,193],"stattfmdenden":[170],"Prozesse":[171],"zutreffend":[175],"beschreiben,":[176],"bilden":[177],"sie":[178],"eine":[179],"geeignete":[180],"Grundlage":[181],"f\u00fcr":[182],"ein":[183],"zuverl\u00e4ssiges":[184],"Controlling.":[185],"Stimmen":[186],"aber":[189],"nicht":[190],"\u00fcberein,":[194],"verleiten":[195],"ihnen":[198],"basierenden":[199],"Fehlentscheidungen":[202],"Fehlsteuerungen.":[204]},"counts_by_year":[{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}