nach oben

Journal of Management Control

Erschienen in:

17.02.2024 | Original Paper

A theory of management control packages and organizational identity

verfasst von: Toshiaki Wakabayashi

Erschienen in: Journal of Management Control | Ausgabe 4/2023

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config

KI-gestützte Suche

Aus

Abstract

This study aims to present the conditions under which an organization should use effort standards in addition to performance evaluations for management control. This study uses a mathematical model and focuses on the identities of organizational members and standard-setting cost. This study obtains the following results: First, when an organization uses the effort standard in addition to performance evaluations for management control, it must set relatively high standards at a sufficient cost. Second, the relationship between identity and the principal’s expected utility is U-shaped; in some cases, the principal’s expected utility decreases as identity increases. Third, setting the standard only controls are never optimal. This study contributes additional findings to previous research regarding the role of identity in management control. Moreover, this study has implications for management control packages. From the perspective of increasing the expected utility of the principal, the base of the control package may be accounting control using performance evaluations, and social control using identity may be additional and extended rather than parallel to it.

Vorheriger Artikel The associations between management control systems, organisational capabilities and performance

Nächster Artikel The role of informal controls in a green innovative setting: evidence from Brazilian AgTechs

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

über 102.000 Bücher
über 537 Zeitschriften

aus folgenden Fachgebieten:

Automobil + Motoren
Bauwesen + Immobilien
Business IT + Informatik
Elektrotechnik + Elektronik
Energie + Nachhaltigkeit
Finance + Banking
Management + Führung
Marketing + Vertrieb
Maschinenbau + Werkstoffe
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

über 67.000 Bücher
über 340 Zeitschriften

aus folgenden Fachgebieten:

Bauwesen + Immobilien
Business IT + Informatik
Finance + Banking
Management + Führung
Marketing + Vertrieb
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Nur mit Berechtigung zugänglich

A control package is a set of multiple MC elements that are used in an organization; the combination can be interdependent (Bedford, 2020; Van der Kolk, 2019) or selected and integrated from a wide variety of control methods to achieve the same objective defined as a thing (Abernethy & Chua, 1996).

Empirical studies include Bedford and Malmi (2015), Bedford et al. (2016), Bedford (2020), Malmi and Brown (2008), Sandelin (2008), and van Veen-Dirks et al. (2021). Relevant studies using mathematical models, for example, Indjejikian and Matĕjka (2012), analyze the substitutability and complementarity of multiple control systems of accounting decentralization, operational decentralization, and performance evaluation; Manthei et al. (2023) analyze the complementarity and substitutability of information in management control systems. Furthermore, Stevens and Thevaranjan (2010) analyze the choice of control systems.

For example, Ouchi (1979) divides cases into knowledge of the transformation process and the ability to measure output, and Merchant (1982) divides cases into the ability to measure performance and the ability to specify desirable actions. Both note that the applicable control method may differ in each case.

In the conceptual study, we also compared each control system’s advantages and disadvantages to deduce the superiority or inferiority of each control system. However, analytical modeling can even provide specific thresholds regarding the conditions for using different control systems under explicit assumptions, and we can further explain the mechanism. Many economic factors are determined by other economic factors. Making accurate inferences about such complex situations is difficult without making explicit assumptions. In addition, analytical modeling can sometimes yield economic counter-intuition results. For example, this study shows that the relationship between identity and the principal’s expected utility is U-shaped. However, we can only obtain this result or explain its validity with analytical modeling.

Behavioral contract theory is the field that relaxes the assumptions of standard contract theory by introducing ideas from behavioral economics (Itoh, 2004; Kőszegi, 2014).

Identity has various meanings in academic research and popular usage in other fields such as sociology and psychology; this study follows the definition used in identity economics pioneered by Akerlof and Kranton (2000). It is a form of social control.

This is similar to the conclusion of Akerlof and Kranton (2005). However, this study depicts a more detailed mechanism and argues that a threshold exists for the level of identity in the choice of whether to use identity utility and it is affected by uncertainty.

Reverse functionality refers to cases where the principal’s expected utility decreases in the agent’s identity. In other words, it refers to the case where identity harms the MC.

In addition to high-tech companies, consulting firms systematically engage in efforts to influence employee behavior through identity (Akerlof & Kranton, 2010; Alvesson & Robertson, 2006; Ravasi & Phillips, 2011).

Casadesus-Masanell (2004) also analyzes models that assume exogenous norms where the variable of how much the agent cares about the norm is endogenous.

Using a laboratory experiment, Brüggen et al. (2018) demonstrate that providing both an input and output target on a routine task leads to greater creative task performance relative to providing one or none of these targets. The input target is the effort standard in this study.

According to Akerlof and Kranton (2010), Goldman Sachs has clearly stated its business principles. Another good example is Johnson and Johnson’s Our Credo.

For example, managers would not have considered sustainable development goals in 20th-century codes of conduct. Additionally, from the 1960s to the 1980s in Japan, catching up economically with advanced Western countries took precedence over individual human rights and cultural life. While Japan achieved economic success by doing so, the code of conduct set up and taken for granted by management is no longer appropriate.

In Shang et al. (2020), transparency refers to whether a colleague’s performance is observable in a relative performance evaluation. However, when transparency is present, colleague performance is a definite value in performance measures. When transparency is absent, colleague performance is also a random variable in performance measures.

For example, Hillman et al. (2008, p. 443) argue that “the more strongly individuals are aware of the organization, the more they will work for it.” Similarly, Akerlof and Kranton (2005, p. 11) state that “employees who perceive themselves as insiders in the organization need few financial incentives to do their jobs well.”

Efforts that deviate from the effort standard by falling short of it are, for example, shirking. Conversely, efforts that deviate from the effort standard by exceeding it are, for example, voluntarily working late at night or on holidays even though it is not recommended from the perspective of the employee’s health, or performing quality control checks that exceed the effort standard at the employee’s own discretion. This study assumes that the agent feels a sense of guilt for wasting management resources.

The model in this study means that the agent is effort averse, and the principal compensates the agent through rewards for the costs incurred from exerting effort because of the more significant psychological costs incurred if the agent does not make an effort to reach the standard. There is room to explain any variable that fits into the setting of such a model in terms other than identity. It should be noted, however, that identity also differs from the concept of intrinsic motivation. While intrinsically motivated agents derive pleasure from performing a job, agents motivated by identity preferences do not necessarily enjoy performing the activity itself; instead, they are motivated by a sense of duty or obligation to the organization.

Akerlof and Kranton (2005) also discuss when investment in identity is viable. However, this investment cost includes the cost of increasing \(\theta\) or going from \(\theta = 0\) to \(\theta > 0\) in this study. This study distinguishes between such a cost and the cost of setting the standard (\(\delta {s}^{2}/2\)) and does not consider the cost of increasing identity.

It may appear that \({\theta \left(s-e\right)}^{2}/2\) is taken into account as a cost of effort standard-setting; however, this is not a cost of effort standard-setting but a cost of effort exerting.

If the model in this study were a multi-period model, communication costs would occur in each period. Indeed, Honryo (2018), in analyzing dynamic models in negotiations, treats communication costs as recurring. Similarly, when considered to be reputational or litigation risks, they are also recurring.

Merchant and Manzoni (1989) have found that principals set goals at levels significantly more attainable (i.e., with a higher probability of achievement) than the goal-setting theory predicts.

This is a somewhat unusual situation; however, the larger the standard, the more likely it is to be in such an unusual situation, which explains why the cost is convex in relation to the strength of the standard.

Proofs of the lemmas and propositions are presented in the Appendix A. Although \(\alpha\) is not explicitly stated in each lemma, fixed salary \(\alpha\) is adjusted so that the participation constraint binds, assuming that the agent’s reservation utility is -1, that is, the reservation certainty equivalence is zero.

Equation (5) defines \({R}_{e}\), which is the best response of the agent to the decisions made by the principal, not the equilibrium itself. We distinguish this from Lemma 2, which implies subgame-perfect equilibrium obtained by solving the dynamic game backward.

The derivation of Eq. (6) is as follows. The cost borne by the principal is \(w+\delta {s}^{2}/2\), of which \(w=\alpha +\beta e={e}^{2}/2+{\theta \left(s-e\right)}^{2}/2+r{\beta }^{2}{\sigma }^{2}/2\) using the fact that the IR condition is satisfied by the equal. We substitute the best response \(e={R}_{e}\), obtained in Eq. (5), for this.

Abernethy et al. (2022) empirically demonstrate this.

The proof is explained in Appendix B.

Proposition 2(ii) shows that \(s^{\dag }\) decreases in the identity. Moreover, \(\partial^{2} s^{\dag } /\partial \theta^{2} = - 2\delta \left( {1 + \delta } \right)/\left( {\delta + \theta + \delta \theta } \right)^{3}\); therefore, \(s^{\dag }\) is a concave function of the identity.

LEN is an acronym for the model’s characteristics: Linear compensation, Exponential utility function, and Normal distribution of performance indicators (Lambert, 2001).

The result of Lemma 5 is \({EU}_{P}^{NC}=0\); therefore, Proposition 3 excludes this for comparison.

Even if the deviation costs function is \(\theta \left|s-e\right|\) as opposed to \(\theta {\left(s-e\right)}^{2}/2\) in Eq. (1), it is satisfied, within the range that \(\theta\) can take, that standard setting becomes desirable when \(\theta\) is higher than the threshold level and the standard is relatively high.

Efforts to increase a sense of belonging in these situations are discussed in Dery and Hafermalz (2016) and Bartel et al. (2007).

Abernethy, M. A., Bouwens, J., Hofmann, C., & van Lent, L. (2022). Altruism, social norms, and incentive contract design. Review of Accounting Studies. https://doi.org/10.2139/ssrn.2067040CrossRef

Abernethy, M. A., Bouwens, J., & Kroos, P. (2017). Organization identity and earnings manipulation. Accounting Organizations and Society, 58, 1–14. https://doi.org/10.1016/j.aos.2017.04.002CrossRef

Abernethy, M. A., & Chua, W. F. (1996). A field study of control system “redesign”: The impact of institutional processes on strategic choice. Contemporary Accounting Research, 13(2), 569–606. https://doi.org/10.1111/j.1911-3846.1996.tb00515.xCrossRef

Abernethy, M. A., Jiang, L. J., & Kuang, Y. F. (2019). Can organizational identification mitigate the CEO horizon problem? Accounting Organizations and Society, 78, 1–14. https://doi.org/10.1016/j.aos.2019.07.002CrossRef

Akerlof, G. A., & Kranton, R. E. (2000). Economics and identity. Quarterly Journal of Economics, 115(3), 715–753. https://doi.org/10.1162/003355300554881CrossRef

Akerlof, G. A., & Kranton, R. E. (2005). Identity and the economics of organizations. Journal of Economic Perspectives, 19(1), 9–32. https://doi.org/10.1257/0895330053147930CrossRef

Akerlof, G. A., & Kranton, R. E. (2010). Identity economics: How our identities shape our work, wages, and well-being. Princeton University Press.CrossRef

Akinyele, K. O., Arnold, V., & Sutton, S. G. (2020). Wording and saliency matter: The impact of incentive system and organizational value statement on employees’ performance. Behavioral Research in Accounting, 32(1), 101–118. https://doi.org/10.2308/bria-18-035CrossRef

Alvesson, M., & Robertson, M. (2006). The best and the brightest: The construction, significance and effects of elite identities in consulting firms. Organization, 13(2), 195–224. https://doi.org/10.1177/1350508406061674CrossRef

Anthony, R. N. (1965). Planning and control systems: A framework for analysis. Harvard University.

Ashforth, B. E., Saks, A. M., & Lee, R. T. (1998). Socialization and newcomer adjustment: The role of organizational context. Human Relations, 51(7), 897–926. https://doi.org/10.1177/001872679805100703CrossRef

Bartel, C. A., Blader, S., & Wrzesniewski, A. (2007). The struggle to establish organizational membership and identification in remote work contexts. In C. A. Bartel, S. Blader, & A. Wrzesniewski (Eds.), Identity and the modern organization (pp. 151–192). Taylor & Francis.CrossRef

Bedford, D. S. (2020). Conceptual and empirical issues in understanding management control combinations. Accounting Organizations and Society, 86, 1–8. https://doi.org/10.1016/j.aos.2020.101187CrossRef

Bedford, D. S., & Malmi, T. (2015). Configurations of control: An exploratory analysis. Management Accounting Research, 27, 2–26. https://doi.org/10.1016/j.mar.2015.04.002CrossRef

Bedford, D. S., Malmi, T., & Sandelin, M. (2016). Management control effectiveness and strategy: An empirical analysis of packages and systems. Accounting Organizations and Society, 51, 12–28. https://doi.org/10.1016/j.aos.2016.04.002CrossRef

Boivie, S., Lange, D., McDonald, M. L., & Westphal, J. D. (2011). Me or we: The effects of CEO organizational identification on agency costs. Academy of Management Journal, 54(3), 551–576. https://doi.org/10.5465/amj.2011.61968081CrossRef

Brüggen, A., Feichter, C., & Williamson, M. G. (2018). The effect of input and output targets for routine tasks on creative task performance. The Accounting Review, 93(1), 29–43. https://doi.org/10.2308/accr-51781CrossRef

Brüggen, A., & Moers, F. (2007). The role of financial incentives and social incentives in multi-task settings. Journal of Management Accounting Research, 19(1), 25–50. https://doi.org/10.2308/jmar.2007.19.1.25CrossRef

Camerer, C. (2003). Behavioral game theory: Experiments in strategic interaction. Princeton University Press.

Casadesus-Masanell, R. (2004). Trust in agency. Journal of Economics and Management Strategy, 13(3), 375–404. https://doi.org/10.1111/j.1430-9134.2004.00016.xCrossRef

Chenhal, R. H. (2007). Theorizing contingencies in management control systems research. Handbook of Management Accounting Research, 1, 136–205. https://doi.org/10.1016/S1751-3243(06)01006-6CrossRef

Cialdini, R. B., & Trost, M. R. (1998). Social influence: Social norms, conformity, and compliance. In D. T. Gilbert, S. T. Fiske, & G. Lindzey (Eds.), The handbook of social psychology (pp. 151–192). McGraw-Hill.

Daft, R. L., & Macintosh, N. B. (1984). The nature and use of formal control systems for management control and strategy implementation. Journal of Management, 10(1), 43–66. https://doi.org/10.1177/014920638401000105CrossRef

Dent, J. F. (1990). Strategy, organization and control: Some possibilities for accounting research. Accounting Organizations and Society, 15(1–2), 3–25. https://doi.org/10.1016/0361-3682(90)90010-RCrossRef

Dery, K., & Hafermalz, E. (2016). Seeing is belonging: Remote working, identity and staying connected. In J. Lee (Ed.), The impact of ICT on work (pp. 109–126). Springer.CrossRef

Dukerich, J. M., Golden, B. R., & Shortell, S. M. (2002). Beauty is in the eye of the beholder: The impact of organizational identification, identity, and image on the cooperative behaviors of physicians. Administrative Science Quarterly, 47(3), 507–533. https://doi.org/10.2307/3094849CrossRef

Fay, M. J. (2011). Informal communication of co-workers: A thematic analysis of messages. Qualitative Research in Organizations and Management: An International Journal, 6(3), 212–229. https://doi.org/10.1108/17465641111188394CrossRef

Fischer, P., & Huddart, S. (2008). Optimal contracting with endogenous social norms. American Economic Review, 98(4), 1459–1475. https://doi.org/10.1257/aer.98.4.1459CrossRef

Fisher, J. G. (1998). Contingency theory, management control systems and firm outcomes: Past results and future directions. Behavioral Research in Accounting, 10(Suppl), 47–64. https://doi.org/10.1080/1331677X.2013.11517657CrossRef

Flamholtz, E. G., Das, T. K., & Tsui, A. S. (1985). Toward an integrative framework of organizational control. Accounting Organizations and Society, 10(1), 35–50. https://doi.org/10.1016/0361-3682(85)90030-3CrossRef

Giessner, S. R., Ullrich, J., & Van Dick, R. (2011). Social identity and corporate mergers. Social and Personality Psychology Compass, 5(6), 333–345. https://doi.org/10.1111/j.1751-9004.2011.00357.xCrossRef

Gioia, D. A., Price, K. N., Hamilton, A. L., & Thomas, J. B. (2010). Forging an identity: An insider-outsider study of processes involved in the formation of organizational identity. Administrative Science Quarterly, 55(1), 1–46. https://doi.org/10.2189/asqu.2010.55.1.1CrossRef

Grabner, I., & Moers, F. (2013). Management control as a system or a package? Conceptual and empirical issues. Accounting Organizations and Society, 38(6–7), 407–419. https://doi.org/10.1016/j.aos.2013.09.002CrossRef

Heide, M. (2016). Social intranets and internal communication: Dreaming of democracy in organisations. In Strategic communication, social media and democracy: The challenge of the digital naturals 45–53 Taylor & Francis.

Heinle, M. S., Hofmann, C., & Kunz, A. H. (2012). Identity, incentives, and the value of information. The Accounting Review, 87(4), 1309–1334. https://doi.org/10.2308/accr-50156CrossRef

Hiller, K., Mahlendorf, M. D., & Weber, J. (2014). Management accountants’ occupational prestige within the company: A social identity theory perspective. European Accounting Review, 23(4), 671–691. https://doi.org/10.1080/09638180.2013.849204CrossRef

Hillman, A. J., Nicholson, G., & Shropshire, C. (2008). Directors’ multiple identities, identification, and board monitoring and resource provision. Organization Science, 19(3), 441–456. https://doi.org/10.1287/orsc.1080.0355CrossRef

Honryo, T. (2018). Dynamic persuasion. Journal of Economic Theory, 178, 36–58. https://doi.org/10.1016/j.jet.2018.08.007MathSciNetCrossRef

Indjejikian, R. J., & Matĕjka, M. (2012). Accounting decentralization and performance evaluation of business unit managers. The Accounting Review, 87(1), 261–290. https://doi.org/10.2308/accr-10168CrossRef

Itoh, H. (2004). Moral hazard and other-regarding preferences. Japanese Economic Review, 55(1), 18–45. https://doi.org/10.1111/j.1468-5876.2004.00273.xMathSciNetCrossRef

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-XCrossRef

Kennedy, F. A., & Widener, S. K. (2008). A control framework: Insights from evidence on lean accounting. Management Accounting Research, 19(4), 301–323. https://doi.org/10.1016/j.mar.2008.01.001CrossRef

Kőszegi, B. (2014). Behavioral contract theory. Journal of Economic Literature, 52(4), 1075–1118. https://doi.org/10.1257/jel.52.4.1075CrossRef

Lambert, R. A. (2001). Contracting theory and accounting. Journal of Accounting and Economics, 32(1–3), 3–87. https://doi.org/10.1016/S0165-4101(01)00037-4CrossRef

Mael, F., & Ashforth, B. E. (1992). Alumni and their alma mater: A partial test of the reformulated model of organizational identification. Journal of Organizational Behavior, 13(2), 103–123. https://doi.org/10.1002/job.4030130202CrossRef

Malmi, T., & Brown, D. A. (2008). Management control systems as a package—Opportunities, challenges and research directions. Management Accounting Research, 19(4), 287–300. https://doi.org/10.1016/j.mar.2008.09.003CrossRef

Manthei, K., Sliwka, D., & Vogelsang, T. (2023). Information, incentives, and attention: A field experiment on the interaction of management controls. The Accounting Review, 98(5), 1–25. https://doi.org/10.2308/TAR-2019-1065CrossRef

Merchant, K. A. (1982). The control function of management. Sloan Management Review, 23(4), 43–55.PubMed

Merchant, K. A., & Manzoni, J. F. (1989). The achievability of budget targets in profit centers: A field study. The Accounting Review, 64(3), 539–558. https://doi.org/10.1007/978-1-4899-7138-8_23CrossRef

Merchant, K. A., & Van der Stede, W. A. (2007). Management control systems: Performance measurement, evaluation and incentives. Prentice Hall.

Oniki, H. (1974). The cost of communication in economic organization. Quarterly Journal of Economics, 88(4), 529–550. https://doi.org/10.2307/1881821CrossRef

Organization for Economic Co-operation and Development. (2021). Working time and its regulation in OECD countries: How much do we work and how? In OECD employment outlook 2021: Navigating the COVID-19 crisis and recovery. OECD Publishing.

Otley, D. (1999). Performance management: A framework for management control systems research. Management Accounting Research, 10(4), 363–382. https://doi.org/10.1006/mare.1999.0115CrossRef

Ouchi, W. G. (1979). A conceptual framework for the design of organizational control mechanism. Management Science, 25(9), 833–848. https://doi.org/10.1287/mnsc.25.9.833CrossRef

Ravasi, D., & Phillips, N. (2011). Strategies of alignment: Organizational identity management and strategic change at Bang and Olufsen. Strategic Organization, 9(2), 103–135. https://doi.org/10.1177/1476127011403453CrossRef

Sandelin, M. (2008). Operation of management control practice as a package: A case study on control system variety in a growth firm context. Management Accounting Research, 19(4), 324–343. https://doi.org/10.1016/j.mar.2008.08.002CrossRef

Shamir, B. (1990). Calculations, values, and identities: The sources of collectivistic work motivation. Human Relations, 43(4), 313–332. https://doi.org/10.1177/001872679004300402CrossRef

Shang, R., Abernethy, M. A., & Hung, C. (2020). Group identity, performance transparency, and employee performance. The Accounting Review, 95(5), 373–397. https://doi.org/10.2308/accr-52652CrossRef

Simons, R. (1995). Levers of control: How managers use innovative control systems to drive to strategic renewal. Harvard Business School Press.

Stevens, D. E., & Thevaranjan, A. (2010). A moral solution to the moral hazard problem. Accounting Organizations and Society, 35(1), 125–139. https://doi.org/10.1016/j.aos.2009.01.008CrossRef

Tangney, J. P., & Dearing, R. L. (2004). Shame and guilt. The Guilford Press.

Tracy, J. L., Robins, R. W., & Tangney, J. P. (2007). The self-conscious emotions: Theory and research. The Guilford Press.

Ullrich, J., & van Dick, R. (2007). The group psychology of mergers and acquisitions: Lessons from the social identity approach. In C. L. Coopers & S. Finkelstein (Eds.), Advances in mergers and acquisitions (pp. 1–15). Emerald Group Publishing Limited.

Van der Kolk, B. (2019). Management control packages: A literature review and guidelines for public sector research. Public Money and Management, 39(7), 512–520. https://doi.org/10.1080/09540962.2019.1592922CrossRef

Van Maanen, J., & Schein, E. H. (1979). Towards a theory of organizational socialization. In B. Staw & L. Cummings (Eds.), Research in organizational behavior (pp. 209–264). JAI Press.

van Veen-Dirks, P. M. G., Leliveld, M. C., & Kaufmann, W. (2021). The effect of enabling versus coercive performance measurement systems on procedural fairness and red tape. Journal of Management Control, 32(2), 269–294. https://doi.org/10.1007/s00187-021-00316-5CrossRef

Wakabayashi, T., & Kuroki, M. (2019). Organizational identity and performance in compensation contract: A mathematical theory and evidence [SSRN working paper].

Titel: A theory of management control packages and organizational identity
verfasst von: Toshiaki Wakabayashi
Publikationsdatum: 17.02.2024
Verlag: Springer Berlin Heidelberg
Erschienen in: Journal of Management Control / Ausgabe 4/2023
Print ISSN: 2191-4761
Elektronische ISSN: 2191-477X
DOI: https://doi.org/10.1007/s00187-024-00366-5

Springer Professional

A theory of management control packages and organizational identity

Abstract

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Springer Professional "Wirtschaft"

Weitere Artikel der Ausgabe 4/2023

Premium Partner

Springer Professional

Abstract

Bitte loggen Sie sich ein, um Zugang zu Ihrer Lizenz zu erhalten.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Springer Professional "Wirtschaft"