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Kritische Analyse des Instruments der Wissensbilanzen an Österreichischen Hochschulen

Kritische Analyse des Instruments der Wissensbilanzen an Österreichischen Hochschulen

          
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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Controlling, Note: 1, Leopold-Franzens-Universität Innsbruck, Sprache: Deutsch, Abstract: Im Zuge der Reform des österreichischen Universitätsgesetzes 2002 wurde das Instrument der Wissensbilanz bzw. des Intellectual Capital Reportings implementiert. Dieses wird für Kontroll- und Steuerungszwecke eingesetzt, um das vorhandene Intellektuelle Kapital, dessen Leistungsprozesse, den erzielten Output und dessen Wirkung für Stakeholder zu erfassen. Allerdings hat dieses Instrument mit heftiger Kritik zu kämpfen, welche die Funktionsfähigkeit und Seriosität in Frage stellt. Aus diesem Grund will die Autorin mit dieser Untersuchung klären, welche Rahmenbedingungen eine Wissensbilanz zu einem funktionsfähigen und akzeptierten Instrument an Österreichischen Hochschulen etabliert. Die Arbeit startet mit einer thematischen Aufarbeitung der Idee, der Funktionsweise und des Verwendungszwecks der Wissensbilanz. Des Weiteren werden die Besonderheiten im universitären Kontext erläutert. Nach einer kritischen Analyse des Status Quo wird darauf aufbauend das Forschungskonzept vorgestellt. Die Erkenntnisse, welche abschließend noch einmal in der Conclusio zusammengefasst werden, zeigen erhebliches Verbesserungspotential für die derzeitige Konzeption der Wissensbilanz. Die Ergebnisse sind jedoch nicht nur für den universitären Kontext von Relevanz, sondern richten sich an jede Organisation, die sich der Herausforderung "Wissensbilanz" stellen möchte.


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Product Details
  • ISBN-13: 9783640310524
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3640310527
  • Publisher Date: 08 May 2009
  • Height: 210 mm
  • No of Pages: 120
  • Series Title: German
  • Weight: 168 gr


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