Struktur und Entwicklung der Controllingforschung — Eine Zitations-und Kozitationsanalyse von Controllingbeiträgen in deutschsprachigen wissenschaftlichen Zeitschriften von 1970 bis 2003

Zusammenfassung  Controlling ist eine vergleichsweise junge Teildisziplin der Betriebswirtschaftslehre, die sich mittlerweile in Praxis und Wissenschaft etabliert hat. Das Wissen über seine Entwicklung ist in weiten Teilen noch unscharf und weitgehend durch „anecdotal evidence” bestimmt. Die Autoren verfolgen daher in ihrem Aufsatz das Ziel, einen Beitrag zum besseren Verst?ndnis der Strukturen und Entwicklung der deutschsprachigen Controllingforschung zu leisten. Hierfür analysieren sie die Zitations-und Kozitationsstrukturen in 643 Beitr?gen zu Controllingthemen, die im Zeitraum von 1970 bis 2003 in sechs führenden wissenschaftlichen Zeitschriften im deutschen Sprachraum ver?ffentlicht wurden. Diese Beitr?ge enthalten insgesamt 18.125 Quellen. Im Ergebnis der Analysen zeigt sich, dass das Zitierverhalten in der Controllingforschung im Vergleich zu anderen betriebswirtschaftlichen Teildisziplinen durch eine Reihe von Besonderheiten gepr?gt ist und dass sich die Strukturen der deutschsprachigen Controllingforschung über die Zeit stark ver?ndert haben.

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Structure and development of research on controlling — a citation analysis papers on controlling in German speaking journals from 1970 through 2003

Summary  Controlling is a relatively young discipline in the field of business administration, which has now established itself in practice as well as in theory. Our knowledge about its development is for the most part still diffuse and dominated by anecdotal evidence. In their paper, the authors pursue the goal of contributing to a better understanding of the structures and the development of the German-speaking research in controlling. For this purpose, they analyze the citations-and co-citations structures of 643 articles, focusing on controlling aspects published in six leading Germanic academic journals between 1970 and 2003. These papers comprise a total of 18,125 sources. The results of the analyses show that the attitude to cite in controlling research, compared to other disciplines in business administration, is characterized by a number of features. Furthermore, the structures of German controlling research have changed significantly over time.

     

Income tax schedule and redistribution in direct democracies – the Swiss case

This study examines redistribution policy through personal income taxes in Swiss cantons over the period 1995–2011. In a first step, redistribution measures are estimated with the help of exhaustive administrative data. Redistribution is decomposed into average tax rate and tax progression. In a second step, we investigate the impact of direct democratic institutions and their usage on tax policy and redistribution. The results suggest that the effect of direct democracy on income tax redistribution is a multilayered process. First, the theoretical availability of direct democracy tools does not seem to have the same impact as the effective use of them. Second, fiscal referendums may – in the short term –reduce redistribution through lower tax rates and lead to less tax progression. Third, an increasing number of ballots on initiatives leads to more tax progression and more redistribution in the long run. It seems that the short-term dampening effects of fiscal referendums on redistribution may be overridden in the long run by the expansive effect of popular initiatives.     

Analyzing event stream dynamics in two-mode networks: An exploratory analysis of private communication in a question and answer community

Information about social networks can often be collected as event stream data. However, most methods in social network analysis are defined for static network snapshots or for panel data. We propose an actor oriented Markov process framework to analyze the structural dynamics in event streams. Estimated parameters are similar to what is known from exponential random graph models or stochastic actor oriented models as implemented in SIENA. We apply the methodology on a question and answer web community and show how the relevance of different kinds of one- and two-mode network structures can be tested using a new software.     

Policy evaluation and economic policy advice

Arguably, one of the most important developments in the field of applied economics during the last few decades has been the emergence of systematic policy evaluation, with its distinct focus on the establishment of causality. By contrast to the natural sciences, the objects of our scientific interest typically exert some influence on their treatment status under the policy to be evaluated and on their economic outcomes. Thus, economic policy advice can only be successful, if it is based on an appropriate study design, experimental or observational. It will strive in societies that provide liberal access to data, accept the merits of randomized assignment and guard the independence of research institutions.     

Die Gesellschaftliche Akzeptanz der Sozialhilfe

This article examines on which grounds the German population is willing to support a social policy program targeted towards minorities such as social assistance. Using our own survey data and applying linear regression analysis, we test several hypotheses concerning the influence of self-interest, justice- orientations, and victim-blaming attitudes towards welfare recipients on two indicators of support for social assistance. A central finding is that the effects can be interpreted in line with the concept of a “moral economy”, in that the justice orientations of the respondents as well as their attitudes towards welfare recipients correspond with the norms incorporated in the institutional architecture of social assistance.     

Determinanten der Lebensqualität psychisch kranker Personen

Not only chronic mental disease, but also psycho-social factors limit the quality of life (QoL) of mentally ill persons. From three theoretical explanation models of QoL — the medical model, labeling theory, and stress process model — we deduced three hypotheses. To test our hypotheses, we re-analysed data from the study “Social integration and quality of life of mentally ill people”. Data were derived from structured interviews with 305 in-patients in psychiatric institutions in the Canton of Zurich (Switzerland), and completed with few informations from their doctors’ files. Various QoL dimensions entered the statistical analyses as dependent variables. Results indicate varied explanation power of the models under investigation depending on the dimension of QoL: psychic symptoms highly influence the health-related QoL, but have only small effects on social and material QoL. Social as well as material QoL are strongly influenced by social support as well as, though to a lesser extent, by life stress events. Chronification of mental illness and perceived discrimination because of the mental disease indirectly affect QoL through reduced social support and increased psychic symptoms. From our results we conclude that social integration and rehabilitation of mentally ill people require a bio-psycho-social treatment approach.     

契约法和国家的伦理中立:关于自由主义和社群主义的几点想法

在国家应该如何对待道德多元现象的方式上,社群主义者和自由主义者的意见不一致。自由主义者认为,国家必须在竞争的善的概念之间保持中立,社群主义者则争辩说,国家应该强化在社群内部占主导地位的道德观念。论文通过对契约法的讨论,阐述了自由主义国家和社群主义国家对待契约法的不同态度。