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Freiwilliges Unternehmensreporting als Mittel zur Reduzierung von Agency Problemen

Freiwilliges Unternehmensreporting als Mittel zur Reduzierung von Agency Problemen

          
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About the Book

Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Controlling, Note: 1,3, Universität Ulm, Sprache: Deutsch, Abstract: Anfang der 1970er Jahre wurden im Rahmen der neuen Institutionenökonomik Ansätze zur Organisationstheorie entwickelt. Diese betrachten Unternehmen - im Gegensatz zu den neoklassischen Beiträgen - nicht mit Hilfe von Produktionsfunktionen, sondern sichern diesen einen institutionellen Charakter zu. Unternehmen werden als ein auf Normen basierendes Handlungssystem angesehen, deren Bestehen ökonomisch zu erklären ist. Im Rahmen des Neoinstitutionalismus entstanden dabei drei verschiedene, eng miteinander verbundene Konzepte: Der Transaktionskostenansatz, die Theorie der Verfügungsrechte sowie die Prinzipal-Agenten-Theorie. Letzterer wird heute die größte Bedeutung zugemessen und bildet den Gegenstand der weiteren Arbeit.1 Die Beziehungen zwischen Arbeitgeber und Arbeitnehmer, Aktionären und Management, Aufsichtsrat und Vorstand, Vorgesetztem und Untergebenen sind charakteristische Beispiele für Auftragsbeziehungen in einem Unternehmen.2 Sie alle sind Gegenstand der Prinzipal-Agenten-Theorie, die sich mit der Untersuchung der vertraglichen Beziehung zwischen einem Auftraggeber (Prinzipal) und einem Auftragnehmer (Agent) beschäftigt. Grundproblem hierbei ist, dass die Interessen beider Parteien voneinander abweichen können und der Agent deshalb entgegen dem Sinn des Prinzipals handeln könnte. Im Rahmen der Agency Theorie wird deshalb diskutiert, inwiefern erreicht werden kann, dass der Agent die Erwartungen des Prinzipals erfüllt.3 Im Rahmen der Arbeit wird zunächst die gerade skizzierte Grundsituation der Agenturtheorie näher erläutert. Anschließend wird aufgezeigt, welche Probleme und Kosten hierbei auftreten können. Zur Lösung werden dann verschiedene Instrumente vorgestellt, bevor sich der weitere Teil der Arbeit der freiwilligen Berichterstattung widmet. Diesbezügliche Ansätze, Inhalte und Motive werden dabei ausführlich beschrieben. Anhand des V


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Product Details
  • ISBN-13: 9783640979622
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3640979621
  • Publisher Date: 09 Aug 2011
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Weight: 54 gr


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