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Auswirkungen Von Regulierungen Der Corporate Governance Auf Das Controlling. Der Sarbanes-Oxley ACT

Auswirkungen Von Regulierungen Der Corporate Governance Auf Das Controlling. Der Sarbanes-Oxley ACT

          
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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Controlling, Note: 1,2, Technische Universität Dresden (Fakultät Wirtschaftswissenschaften), 248 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Spektakuläre Bilanzskandale in Unternehmen wie Enron und Worldcom in den USA oder Vivendi, Ahold und Parmalat in Europa schädigten nachhaltig das Vertrauen in die Kapitalmärkte und die korrekte Führung von Unternehmen. Das inflationäre Auftreten dieser Fälle führt vor allem Regulierungsbehörden letztlich zu der Frage, wie die Steuerung und Überwachung von Unternehmen verbessert werden kann, um die Interessen sowohl der Anteilseigner als auch der Unternehmensleitung und anderer Stakeholder bestmöglich zu berücksichtigen und damit ähnliche Vorfälle künftig zu vermeiden. Diese Diskussion wird unter dem Schlagwort "Corporate Governance" geführt. Die Unternehmen unterliegen immer weit reichender den gesetzlichen Regelungen zur Corporate Governance (Regulierungen), da sie verstärkt in anderen Ländern tätig sind oder Kapital aufnehmen und damit den dort geltenden Gesetzen unterliegen. Vor allem der Sarbanes-Oxley Act, der als die tiefst greifende Reform des US-Kapitalmarktrechts seit den Kapitalmarktgesetzen von 1933 und 1934 gilt, hat enorme Auswirkungen auch auf deutsche und europäische Unternehmen. Über die Bedeutung dieser Regulierungen für die Gesellschaftsorgane, die Wirtschaftsprüfer und den Kapitalmarkt existiert eine Vielzahl an Publikationen. Aufgrund der umfangreichen Vorschriften zur Rechnungslegung werden auch die Änderungen für das externe Rechnungswesen umfassend diskutiert. Nahezu ungeklärt ist in diesem Zusammenhang jedoch die Rolle des Controlling als Träger des internen Rechnungswesens. Als Ansatz zur Unternehmenssteuerung muss das Controlling einerseits diese Einflüsse wahrnehmen und seine Methoden und Strategien entsprechend der Auswirkungen dieser Regelungen anpassen. Auf der anderen Seite ist zu prüfen, welche zusätzliche Hilfestellung das Co


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Product Details
  • ISBN-13: 9783638675284
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 3638675289
  • Publisher Date: 12 Jul 2007
  • Height: 210 mm
  • No of Pages: 156
  • Series Title: German
  • Weight: 213 gr


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