{"id":"https://openalex.org/W3775777","doi":"https://doi.org/10.1007/978-3-322-83759-2_7","title":"Das Profit-Center-Konzept im Spannungsfeld von Organisation und Rechnungswesen","display_name":"Das Profit-Center-Konzept im Spannungsfeld von Organisation und Rechnungswesen","publication_year":1990,"publication_date":"1990-01-01","ids":{"openalex":"https://openalex.org/W3775777","doi":"https://doi.org/10.1007/978-3-322-83759-2_7","mag":"3775777"},"language":"de","primary_location":{"id":"doi:10.1007/978-3-322-83759-2_7","doi":"https://doi.org/10.1007/978-3-322-83759-2_7","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-322-83759-2_7","pdf_url":null,"source":{"id":"https://openalex.org/S4306463308","display_name":"Gabler Verlag 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":"Finanz- und Rechnungswesen als F\u00fchrungsinstrument","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W2480125850","display_name":"Finanz- und Rechnungswesen als F\u00fchrungsinstrument"},"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/A5030844419","display_name":"Erich Frese","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Erich Frese","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5030844419"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":9,"citation_normalized_percentile":{"value":0.00293686,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"137","last_page":"155"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9922000169754028,"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":0.9922000169754028,"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":0.00430000014603138,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0017999999690800905,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/organizational-structure","display_name":"organizational structure","score":0.8420000076293945},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.7360000014305115},{"id":"https://openalex.org/keywords/coordination","display_name":"coordination","score":0.5419999957084656},{"id":"https://openalex.org/keywords/motivation","display_name":"motivation","score":0.8140000104904175},{"id":"https://openalex.org/keywords/organizational-design","display_name":"organizational design","score":0.7329999804496765}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4986438751220703}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-322-83759-2_7","doi":"https://doi.org/10.1007/978-3-322-83759-2_7","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-322-83759-2_7","pdf_url":null,"source":{"id":"https://openalex.org/S4306463308","display_name":"Gabler Verlag 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":"Finanz- und Rechnungswesen als F\u00fchrungsinstrument","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":39,"referenced_works":["https://openalex.org/W26251786","https://openalex.org/W146098276","https://openalex.org/W400500874","https://openalex.org/W562887930","https://openalex.org/W635856880","https://openalex.org/W636544870","https://openalex.org/W637794684","https://openalex.org/W637918179","https://openalex.org/W648167821","https://openalex.org/W1486768787","https://openalex.org/W1517701247","https://openalex.org/W1526649250","https://openalex.org/W1532716156","https://openalex.org/W1593348544","https://openalex.org/W1984180856","https://openalex.org/W1999602567","https://openalex.org/W2015930340","https://openalex.org/W2016378690","https://openalex.org/W2030186290","https://openalex.org/W2033023833","https://openalex.org/W2048368617","https://openalex.org/W2048831073","https://openalex.org/W2062571617","https://openalex.org/W2071051488","https://openalex.org/W2083520975","https://openalex.org/W2093509943","https://openalex.org/W2098608943","https://openalex.org/W2129432581","https://openalex.org/W2185653531","https://openalex.org/W2257456465","https://openalex.org/W2473467887","https://openalex.org/W2497051797","https://openalex.org/W2498118233","https://openalex.org/W2498589922","https://openalex.org/W2735424014","https://openalex.org/W2737818177","https://openalex.org/W3023558718","https://openalex.org/W4231969171","https://openalex.org/W4246517034"],"related_works":["https://openalex.org/W48613116","https://openalex.org/W7161594334","https://openalex.org/W4251255463","https://openalex.org/W2185944174","https://openalex.org/W149425568","https://openalex.org/W4231621788","https://openalex.org/W2256518311","https://openalex.org/W2233404522","https://openalex.org/W2236754116","https://openalex.org/W49359905"],"abstract_inverted_index":{"Organisationsstrukturen":[0],"sind":[1],"Systeme":[2],"von":[3],"Regelungen,":[4],"die":[5],"das":[6],"Verhalten":[7],"der":[8,17,20,27,30],"Organisationsmitglieder":[9],"auf":[10],"ein":[11],"\u00fcbergeordnetes":[12],"Gesamtziel":[13],"ausrichten":[14],"sollen.":[15],"Bei":[16],"Auseinandersetzung":[18],"mit":[19],"organisatorischen":[21],"Gestaltung":[22],"l\u00e4\u00dft":[23],"sich":[24],"\u2014":[25],"vereinfachendzwischen":[26],"Koordinationsdimension":[28],"und":[29],"Motivationsdimension":[31],"unterscheiden1.":[32]},"counts_by_year":[],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2016-06-24T00:00:00"}
