New Perspectives on Incentive and Control Systems for Shareholder Value Enhancement

Christian Brück
2019
The present dissertation, which is entitled "New Perspectives on Incentive and Control Systems for Shareholder Value Enhancement," aspires to provide different perspectives on contemporary man-agement accounting. In particular, I concentrate on incentive and control systems—namely, value-based management—as one of the most recent management and control systems, along with incen-tives provided to employees—namely, gamification, target ratcheting, and relative performance in-formation—that shall
more » ... ltimately lead to increased shareholder value. As a whole, this dissertation contains five major parts, which contribute to either incentive or control systems.
doi:10.15495/epub_ubt_00003334 fatcat:hjlvtkty65e53hnmecwdlstsvq