Management Accounting Change am Beispiel der Energiewirtschaft

Tobias Pieper, Achim Schröder and Andreas Hoffjan

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2018, vol. 41, issue 4, 322-336

Abstract: Due to disruptive changes within the industry energy suppliers have been facing massive challenges in recent years. It is expected that these changes will continue even further in the future. In this context, the article addresses determinants and success factors of cost management in the utility sector. In order to analyze this, the theoretical framework used is Management Accounting Change in general respectively the Management Accounting Change Model in particular. Within this framework the empirically identified factors are divided into different categories and thus provide implications for scientific and practical purposes as well.

Date: 2018
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DOI: 10.5771/0344-9777-2018-4-322

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ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen is currently edited by Prof. Dr. Frank Schulz-Nieswandt, Universität Köln (geschäftsführend), Prof. Dr. Thomas Lenk, Universität Leipzig, Prof. Dr. Holger Mühlenkamp, Deutsche Universität für Verwaltungswissenschaften Speyer, Prof. Dr. Johann Christian Pielow, Ruhr-Universität Bochum, Prof. Dr. Christina Schaefer, Helmut Schmidt Universität, Universität der Bundeswehr Hamburg, Prof. Dr. Ludwig Theuvsen, Georg-Augustin-Universität Göttingen and Prof. Dr. Dieter Kurt Tscheulin, Albert-Ludwigs-Universität Freiburg

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