Wird die Relevanz von Ertragsteuern für die Unternehmensrechnung nach rechtlichen oder ökonomischen Kriterien beurteilt?

Textbooks in the areas of Management Accounting, Finance and Valuation treat taxes very differently. Finance and Valuation increasingly consider tax effects. Management Accounting considers taxes only if they meet certain legal “cost” criteria. These criteria follow tax law rules, but not economic rules and primarily consider tax effects of the local business tax only. This view is also reflected in recent cost accounting regulations. We present evidence from a survey of managers and chambers of commerce, according to which practitioners’ views of whether the local business tax is a cost are heterogeneous. The majority of managers do not consider the local business tax as a cost and do not pass it on to customers. The chambers of commerce however still consider the local business tax as a cost.     

Systematisierung der Erfolgsfaktoren von Wissensmanagement auf Basis der bisherigen empirischen Forschung

Zusammenfassung  Der vorliegende Beitrag leitet aus einer umfassenden Bestandsaufnahme der empirischen Forschung zum Wissensmanagement einen Bezugsrahmen der Erfolgsfaktoren ab. Ziel ist die Zuordnung der identifizierten Erfolgsfaktoren zu übergeordneten Aggregationsniveaus (Untersuchungsfelder, Kategorien und Dimensionen) und damit die Reduzierung von Komplexit?t und Systematisierung der bisherigen Befunde. Weiterhin sollen aus den Ergebnissen der vorliegenden Analyse Implikationen für die weitere Forschung im Wissensmanagement abgeleitet werden. Als Ergebnis resultiert ein Modell, welches die Inhalte als auch die hypothetischen Beziehungen zwischen den identifizierten Aggregationsebenen veranschaulicht. Er bildet damit Grundlage für eine weitere Analyse der Erfolgsfaktoren, ihrer Auspr?gungen und Interdependenzen. Aus der Heterogenit?t der Studien konnten weitere Implikationen für die theoretische Wissensmanagement-Forschung abgeleitet werden.

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Knowledge management factors of success: A review of empirical findings and a model for future research

Summary  This paper derives a framework of key success-factors from an in-depth review of empirical research in knowledge management. Our first objective was to reduce the complexity of previous findings in the field of knowledge management by developing a model-structure that focuses on the interdependencies of the identified variables and to develop a framework that would allow for further research. We thus iteratively aggregated the identified factors of success to superior fields of analysis (named research fields, categories and dimensions). Our second objective was to extract from the analysis further implications for future research. The derived hypothetical framework maps the identified levels of aggregation and its describing factors, as well as the hypothetical interdependencies among them. Therefore this framework not only structures the findings, but also provides a basis for further analysis that aims at sound confirmation of the knowledge management factors of success, their characteristics and interdependencies. The observed heterogeneity of existing research points towards further research implications for knowledge management theory.

Forschungsschwerpunkte: Mergers & Acquisitions, Projektmanagement, Wissensmanagement     

Status Attainment and Social Mobility

This paper discusses why and how the consideration of inter-individual genetic variation can enhance the explanatory power of sociological inquiries of status attainment and social stratification. We argue that accounting for genetic variation may help to address longstanding and in some cases overlooked causality problems in explaining the emergence of social inequalities—problems which may interfere with both implicit and explicit interpretations of a society as “open” or “closed,” as meritocratic or non-meritocratic. We discuss the basic methodological tenets of genetically informative research (Sect. 2) and provide empirical examples and theoretical conceptualizations on how genetic variation contributes to status attainment (Sect. 3). This is followed by a discussion of gene-environment interplay in relation to more abstract ideas about social mechanisms that generate inequality, touching on normative implications of these ideas as well as considerations from a social justice perspective (Sect. 4). Finally, we briefly review the potential benefits as well as pitfalls of incorporating genetic influences into sociological explanations of status attainment. As we will argue, understanding how social influences impinge on the individual and how genes influence our lives requires sophisticated research designs based on sound sociological theory and methodology (Sect. 5).