VBM in Deutschland: Status quo und Herausforderungen (VBM in Germany: Status Quo and Challenges)

Controlling - Zeitschrift für erfolgsorientierte Unternehmenssteuerung (Forthcoming)

14 Pages Posted: 31 Oct 2014 Last revised: 13 Jul 2015

See all articles by Kai Henning Blume

Kai Henning Blume

University of Marburg - School of Business & Economics

Marc Steffen Rapp

University of Marburg - School of Business & Economics; University of Marburg - Marburg Centre for Institutional Economics (MACIE)

Florian Wiedemann

Duff and Phelps GmbH

Michael Wolff

University of Göttingen

Date Written: October 28, 2014

Abstract

German Abstract: Wertorientierte Steuerungssysteme erfreuen sich zunehmender Verbreitung unter deutschen Unternehmen – mit positiven Auswirkungen auf die Unternehmensperformance. In der konkreten unternehmerischen Umsetzung ergeben sich jedoch zahlreiche Herausforderungen, welche nachfolgend anhand der Ergebnisse einer aktuellen Umfrage diskutiert werden sollen.

English Abstract: Value-based management systems are increasingly common in German firms, accompanied by positive effects on firm performance. Implementation practices, however, vary substantially across firms. Therefore, it is the aim of this study to reveal several challenges in the implementation of value-based management systems, based on a recent survey.

Note: Downloadable document is in German.

Keywords: best-practice, implementation, success factors, survey, value-based management

JEL Classification: M10, M41

Suggested Citation

Blume, Kai Henning and Rapp, Marc Steffen and Wiedemann, Florian and Wolff, Michael, VBM in Deutschland: Status quo und Herausforderungen (VBM in Germany: Status Quo and Challenges) (October 28, 2014). Controlling - Zeitschrift für erfolgsorientierte Unternehmenssteuerung (Forthcoming), Available at SSRN: https://ssrn.com/abstract=2515741 or http://dx.doi.org/10.2139/ssrn.2515741

Kai Henning Blume (Contact Author)

University of Marburg - School of Business & Economics

Am Plan 1
Marburg, D-35037
Germany

Marc Steffen Rapp

University of Marburg - School of Business & Economics ( email )

Am Plan 2
Marburg, D-35037
Germany

University of Marburg - Marburg Centre for Institutional Economics (MACIE) ( email )

Am Plan
Marburg, 35032
Germany

Florian Wiedemann

Duff and Phelps GmbH ( email )

München
Germany

Michael Wolff

University of Göttingen ( email )

Platz der Göttinger Sieben 3
Göttingen, DE 37073
Germany

HOME PAGE: http://www.contolling.uni-goettingen.de

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