{"id":"https://openalex.org/W657392223","doi":"https://doi.org/10.1007/978-3-322-90819-3_10","title":"Charakterisierung und Entwicklung von Controlleraufgaben","display_name":"Charakterisierung und Entwicklung von Controlleraufgaben","publication_year":2001,"publication_date":"2001-01-01","ids":{"openalex":"https://openalex.org/W657392223","doi":"https://doi.org/10.1007/978-3-322-90819-3_10","mag":"657392223"},"language":"de","primary_location":{"id":"doi:10.1007/978-3-322-90819-3_10","doi":"https://doi.org/10.1007/978-3-322-90819-3_10","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-322-90819-3_10","pdf_url":null,"source":{"id":"https://openalex.org/S4306463104","display_name":"Deutscher Universit\u00e4tsverlag 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":"Rationalit\u00e4tssicherung der F\u00fchrung","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W2498090309","display_name":"Rationalit\u00e4tssicherung der F\u00fchrung"},"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/A5048798622","display_name":"J\u00fcrgen Weber","orcid":"https://orcid.org/0000-0001-7888-3550","observed_orcids":["https://orcid.org/0000-0001-7888-3550"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"J\u00fcrgen Weber","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5036119194","display_name":"Utz Sch\u00e4ffer","orcid":"https://orcid.org/0000-0002-1837-1753","observed_orcids":["https://orcid.org/0000-0002-1837-1753"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Utz Sch\u00e4ffer","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":17.7968,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.98973042,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"131","last_page":"151"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9990000128746033,"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":0.9990000128746033,"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":0.0008999999845400453,"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/T13235","display_name":"Management Theory and Practice","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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"}}],"keywords":[{"id":"https://openalex.org/keywords/controllers","display_name":"controllers","score":0.7120000123977661},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.5070000290870667},{"id":"https://openalex.org/keywords/management-support","display_name":"management support","score":0.4009999930858612},{"id":"https://openalex.org/keywords/planning-and-control","display_name":"planning and control","score":0.5950000286102295},{"id":"https://openalex.org/keywords/information-provision","display_name":"information provision","score":0.7490000128746033}],"concepts":[{"id":"https://openalex.org/C192562407","wikidata":"https://www.wikidata.org/wiki/Q228736","display_name":"Materials science","level":0,"score":0.3245035409927368}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-322-90819-3_10","doi":"https://doi.org/10.1007/978-3-322-90819-3_10","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-322-90819-3_10","pdf_url":null,"source":{"id":"https://openalex.org/S4306463104","display_name":"Deutscher Universit\u00e4tsverlag 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":"Rationalit\u00e4tssicherung der F\u00fchrung","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":1,"referenced_works":["https://openalex.org/W2330740533"],"related_works":["https://openalex.org/W2971612730","https://openalex.org/W3044719734","https://openalex.org/W4240371300","https://openalex.org/W649509731","https://openalex.org/W4320149302","https://openalex.org/W2326820433","https://openalex.org/W3044349806","https://openalex.org/W3045298745","https://openalex.org/W974250987","https://openalex.org/W4255716126"],"abstract_inverted_index":{"Controller":[0,55,81],"sind":[1],"aus":[2],"der":[3,28,51],"Unternehmenspraxis":[4],"nicht":[5,34],"mehr":[6],"wegzudenken.":[7],"Allerdings":[8],"fehlen":[9],"theoriegeleitete":[10],"Handlungs-":[11],"und":[12,17,33,48,64,74,92],"Entwicklungsperspektiven":[13],"trotz":[14],"aktueller":[15],"Herausforderungen":[16],"Ver\u00e4nderungsbedarfe":[18],"von":[19,25],"Controllerbereichen485":[20],"weitgehend.":[21],"Aussagen":[22,45],"zur":[23],"T\u00e4tigkeit":[24],"Controllern":[26],"in":[27,37,61,106],"Literatur":[29],"erscheinen":[30],"h\u00e4ufig":[31,46],"normativ":[32],"oder":[35,86],"nur":[36,103],"geringem":[38],"Umfang":[39],"theoretisch":[40],"fundiert.486":[41],"Zudem":[42],"wirken":[43],"unterschiedliche":[44],"widerspr\u00fcchlich":[47],"paradox:":[49],"Auf":[50],"einen":[52],"Seite":[53],"sollen":[54],"durch":[56],"eine":[57],"m\u00f6glichst":[58],"unsichtbare":[59],"Unterst\u00fctzung":[60],"Planung,":[62],"Kontrolle":[63],"Informationsversorgung":[65],"das":[66],"Management":[67],"entlasten,487":[68],"sie":[69],"werden":[70],"u.a.":[71],"als":[72,83],"\u201eZahlenknechte\u201c":[73],"\u201eErbsenz\u00e4hler\u201c":[75],"charakterisiert.488":[76],"Andererseits":[77],"wird":[78],"zunehmend":[79],"gefordert,":[80],"sollten":[82],"kritischer":[84],"Counterpart":[85],"interner":[87],"Berater":[88],"des":[89],"Managements":[90],"Sichtbarkeit":[91],"damit":[93],"dessen":[94],"Aufmerksamkeit":[95],"anstreben.489":[96],"Beide":[97],"Rollen":[98],"bzw.":[99],"Aufgabenb\u00fcndel":[100],"scheinen":[101],"aber":[102],"schwer":[104],"miteinander":[105],"Einklang":[107],"zu":[108,110],"bringen":[109],"sein.490":[111]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2016-06-24T00:00:00"}
