193

Literaturverzeichnis

Achrol, R. S. (1992), The Dimensions of Marketing Channel Environments, Advances in

Channel Research, 1, 1-43.

Achrol, R. S., Stern, L. W. (1988), Environmental Determinants of D~cision-Making.

Uncertainty in Marketing Channels, Journal of Marketing Research, 25 (February), 36-

50.

Agor, W. H. (1986), The Logic of Intuition: How Top Executives Make Important Decisions,

Organizational Dynamics, 14,3,5-29.

Agthe, K. (1959), Stufenweise Fixkostendeckung im System des Direct Costing, Zeitschrift

für Betriebswirtschaft, 29, 404-418.

Ailawadi, K. L., Farris, P. W., Parry, M. E. (1999), Market Share and ROI: Observing the

Effect of Unobserved Variables, International Journal of Research in Marketing, 16, 1,

71-33.

Albach, H. (1969), Informationswert, in: Grochla, E. (Hrsg.), Handwörterbuch der Organi­

sation, 1. Aufl., Stuttgart, 720-727.

Albach, H. (1988), Kosten, Transaktionen und externe Effekte im betrieblichen Rechnungs­

wesen, Zeitschrift für Betriebswirtschaft, 58, 11, 1143-1170.

Albaeh, H. (1990), Business Administration: History in German-Speaking Countries, in:

Grochla, E., Gaugier, E. (Hrsg.), Handbook of German Business Management, Stuttgart,

246-270.

Albach, H. (1994), The Transformation of Firms and Markets: a Network Approach to

Economic Transformation Processes in East Germany, Uppsala.

Albers, S., Skiera, B. (1999), Regressionsanalyse, in: Herrmann, A., Homburg, Ch. (Hrsg.),

Marktforschung, Wiesbaden, 205-236.

Ambler, T., Kokkinaki, F. (1997), Measures of Marketing Success, Journal of Marketing

Management, 13,665-678.

American Accounting Association (1972), Report of the Committee on Cost and Profitability

Analysis far Marketing, The Accounting Review, Supplement to Vol. 47, 575-615.

194

Amernic, J. H. (1985), The Roles of Accounting in Collective Bargaining, Accounting,

Organizations and Society, 10,2,227-253.

Anderson, E., Weitz, B. (1989), Determinants of Continuity in Conventional Industrial

Channel Dyads, Marketing Science, 8,4,310-323.

Anderson, J. c., Gerbing, D. (1988), Structural Equation Modeling in Practice: A Review and

Recommended Two-Step Approach, Psychological Bulletin, 103,4,411-423.

Anderson, J. C., Gerbing, D. (1993), Proposed Template for Journal of Marketing Research

Measurement Appendix, unveröffentlichtes Manuskript, Kellog Graduate School of

Management, Northwestern University, Evanston.

Anderson, J. C., Narus, J. A. (1986), Toward a Better Understanding of Distribution Channel

Working Relationships, in: Backhaus, K, Wilson, D. (Hrsg.), Industrial Marketing: A

German-American Perspective, Berlin, 320-335.

Anderson, J. C., Narus, J. A. (1990), A Model of Distributor Firm and Manufacturer Firm

Working Partnerships, Journal of Marketing, 54 (January), 42-58.

Ansari, S. (1979), Towards an Open Systems Approach to Budgeting, Accounting,

Organizations and Society, 4,3,149-161.

Ansari, S., Euske, K J. (1987), Rational, Rationalizing, and Reifying Uses of Accounting

Data in Organizations, Accounting, Organizations and Society, 12,6, 549-570.

Armstrong, S., Overton, T. (1977), Estimating Nonresponse Bias in Mail Surveys, Journal of

Marketing Research, 14 (August), 396-402.

Auerbach, H. (1994), Internationales Marketing-Controlling, eine systemorientierte Betrach­

tung unter besonderer Berücksichtigung strategischer Entscheidungsprobleme, Stuttgart.

Aust, R. (1999), Kostenrechnung als unternehmensinterne Dienstleistung, Wiesbaden.

Auster, E., Choo, C. W. (1994), How Senior Managers Acquire and Use Information in

Environmental Scanning, Information Processing & Management, 30 (September­

October),607-618.

Backhaus, K, Büschken, J., Voeth, M. (1999), Internationales Marketing, 3. Aufl., Stuttgart.

Backhaus, K, Erichson, B., Plinke, W., Weiber, R. (1996), Multivariate Analysemethoden, 8.

Aufl., Berlin et al.

195

Back-Hock, A. (1988), Lebenszyklusorientiertes Produktcontrolling. Ansätze zur computer­

gestützten Realisierung mit einer Rechnungswesen-, Daten- und Methodenbank,

Erlangen-Nürnberg.

Back-Hock, A. (1992), Produktlebenszyklusorientierte Ergebnisrechnung, in: Männel, W.

(Hrsg.), Handbuch Kostenrechnung, Wiesbaden, 703-714.

Bagozzi, R. P. (1979), The Role of Measurement in Theory Construction and Hypothesis

Testing: Toward a Holistic Model, in: Ferrell, 0., Brown, S., Lamb, C. (Hrsg.),

Conceptual and Theoretical Developments in Marketing, Chicago, 15-32.

Bagozzi, R. P., Baumgartner, H. (1994), The Evaluation of Structural Equation Models and

Hypothesis Testing, in: Bagozzi, R. P. (Hrsg.), Principles of Marketing Research,

Cambridge, 386-422.

Bagozzi, R. P., Phillips, L. (1982), Representing and Testing Organizational Theories: A

Holistic Construal, Administrative Science Quarterly, 27 (September), 459-489.

Bagozzi, R. P., Yi, Y. (1988), On the Evaluation of Structural Equation Models, Journal of the

Academy of Marketing Science, 16, 1,74-94.

Bagozzi, R. P., Yi, Y., Phillips, L. (1991), Assessing Construct Validity in Organizational

Research, Administrative Science Quarterly, 36, 3, 421-458.

Bamberger, 1., Wrona, T. (1996), Der Ressourcenansatz und seine Bedeutung für die

Strategische Unternehmensführung, Zeitschrift für betriebswirtschaftliehe Forschung,

48,2, 130-153.

Banbury, J., Nahapiet, J. E. (1979), Towards a Framework for the Study of the Antecedents

and Consequences of Information Systems in Organizations, Accounting, Organizations

and Society, 4, 3,163-177.

Barabba, V. P., Zaltman, G. (1991), Hearing the Voice of the Market - Competitive

Advantage through Creative Use of Market Information, Boston.

Barclay, D. W. (1991), Interdepartmental Conflict in Organizational Buying: The Impact of

the Organizational Context, Journal of Marketing Research, 28 (May), 145-159.

Barney, J. (1991), Firm Resources and Sustained Competitive Advantage, Journal of

Management, 17, 1,99-120.

196

Bamey, J. (1996), Bringing Managers Back, in: Bamey, J., Spender, J.-c., Reve, T. (Hrsg.), A

Resource-Based Analysis of the Role of Managers in Creating and Sustaining

Competitive Advantages far Firms, Does Management Matter?, 2. Aufl., Malmö, 1-36.

Baroudi, J. J., Olson, M. H., Ives, B. (1986), An Empirical Study of the Impact of User

Involvement on System Usage and Information Satisfaction, Communication of the

ACM, 19,3,232-238.

Baumgartner, H., Homburg, Ch. (1996), Applications of Structural Equation Modeling in

Marketing and Consumer Research: A Review, International Journal of Research in

Marketing, 13,2,139-161.

Becker, J. (1999), Marktorientierte Unternehmensführung, Messung - Determinanten - Er­

folgsauswirkungen, Wiesbaden.

Becker, J., Homburg, Ch. (1999), Market-Oriented Management: A Systems-Based

Perspective, Journal of Market-Focused Management, 4, 1, 17-41.

Behling, 0., EckeI, N. L. (1991), Making Sense out of Intuition, Academy of Management

Executive, 5, 1,46-54.

Beik, L. L., Buzby, S. L. (1973), Profitability Analysis by Market Segments, Journal of

Marketing, 37 (July), 48-53.

Beike, T. (1992), Marketing-Controlling im Führungssystem der Unternehmung, strategisches

und operatives Controlling für das Absatz- und Beschaffungsmarketing; Rahmenbedin­

gungen, konzeptuale Grundlagen und Ausgestaltung, Hamburg.

BentIer, P., Bonett, D. (1980), Significance Tests and Goodness of Fit in the Analysis of

Covariance Structures, Psychological Bulletin, 88, 3, 588-606.

BentIer, P., Chou, C. (1987), Practical Issues in Structural Modeling, Sociological Methods &

Research, 16, 1,78-117.

Berekoven, L., Eckert, W., Ellenrieder, P. (1996), Marktforschung, 7. Aufl., Wiesbaden.

Berry, D. (1977), Profit Contribution: Accounting and Marketing Interface, Industrial

Marketing Management, 6,125-128.

197

Berry, W., Feldman, S. (1985), Multiple Regression in Practice, Sage University Paper Series

on Quantitative Applications in the Social Sciences, Series No. 07-050, Beverly

HilislLondon.

Bertalanffy, v. L. (1949), Zu einer allgemeinen Systemtheorie, Biologia Generalis, 19, 114-

129.

Beyer, J. M., Chattopadhyay, P., George, E., Glick, W. H., Pugliese, D. (1997), The Selective

Perception of Managers Revisited, Academy of Management Journal, 40, 3, 716-737.

Beyer, J. M., Trice, H. M. (1982), The Utilization Process: A Conceptual Framework and

Synthesis of Empirical Findings, Administrative Science Quarterly, 27, 591-622.

Bimberg, J. G., Turopolect, L., Young, S. M. (1983), The Organizational Context of

Accounting, Accounting, Organizations and Society, 8,2/3, 111-129.

Blois, K. J. (1984), "Internai" Marketing Information in Manufacturing Firms, Marketing

Intelligence & Planning, 1,3,44-54.

Blois, K. J. (1999), Relationships in Business-to-Business Marketing - How is Their Value

Assessed?, Marketing Intelligence & Planning, 17,2,91-99.

Boland, R. J., Pondy, L. R. (1983), Accounting in Organizations: A Union of Natural and

Rational Perspectives, Accounting, Organizations and Society, 8, 2/3, 223-234.

Brink, H.-J. (1978), Die Kosten- und Leistungsrechnung im System der Unternehmensfüh­

rung, Betriebswirtschaftliche Forschung und Praxis, 30, 6, 565-576.

Brink, H.-J. (1992), Einflußfaktoren auf die Gestaltung der Kostenrechnungssysteme, in:

Männel, W. (Hrsg.), Handbuch Kostenrechnung, Wiesbaden, 167-181.

Brockhoff, K. (1983), Informationsverarbeitung in Entscheidungsprozessen: Skizze einer

Taxonomie, Zeitschrift für Betriebswirtschaft, 53, 1,53-62.

Brockhoff, K. (1994), Management organisatorischer Schnittstellen - unter besonderer Be­

rücksichtigung der Koordination von Marketingbereichen mit Forschung und Entwick­

lung, Hamburg.

Brockmann, E. N., Simmonds, P. G. (1997), Strategic Decision Making: the Influence of CEO

Experience and Use of Tacit Knowledge, Journal of Managerial Issues, 9,4,454-467.

198

Brockmeyer, K (1984), Die Zusammenarbeit zwischen Marketing und Rechnungswesen und

ihre Probleme. WeIche Informationen braucht das Marketing vom Rechnungswesen?,

Die Betriebswirtschaft, 44, 4, 702-704.

Bromwich, M. (1986), Management Accounting Research: The State of the Art, in:

Bromwich, M., Hopwood, A. G. (Hrsg.), Research and Current Issues in Management

Accounting, London, 217-231.

Brown, L. A. (1981), Innovation Diffusion: A New Perspective, New York.

Brown, R. J., Yannuck, R. R. (1985), Introduction to Life Cyc\e Costing, Englewood Cliffs.

Browne, M., Cudeck, R. (1993), Alternative Ways of Assessing Model Fit, in: Bollen, K,

Long, J. (Hrsg.), Testing Structural Equation Models, Newbury Park, 136-162.

Brownell, P. (1987), The Role of Accounting Information, Environment and Management

Control in Multi-National Organizations, Accounting and Finance, 27,1,1-16.

Bruggen, G. H. van, Smidts, A., Wierenga, B. (1998), Improving Decision Making by Means

of a Marketing Decision Support System, Management Science, 44, 5, 645-658.

Bruner, J. S. (1957), On Perceptual Readiness, Psychological Review, 64, 132-133.

Bruns, W. J. (1968), Accounting Information and Decision Making: Some Behavioral

Hypotheses, The Accounting Review, 43, 3, 469-480.

Buchko, A. A. (1994), Conceptualization and Measurement of Environmental Uncertainty:

An Assessment of the Miles and Snow Perceived Environmental Uncertainty Scale,

Academy of Management Review, 37, 2,410-425.

Bungenstock, C. (1995), Entscheidungsorientierte Kostenrechnungssysteme: eine entwick­

lungsgeschichtliche Analyse, Wiesbaden.

BurcheII, S., Clubb, C., Hopwood, A., Hughes, J., Nahapiet, J. (1980), The Roles of

Accounting in Organizations and Society, Accounting, Organizations and Society, 5, 1,

5-27.

Burger, A. (1995), Kostenmanagement, 2. Aufl., München, Wien.

Burke, L. A., Steensma, H. K (1998), Toward a Model for Relating Executive Career

Experiences and Firm Performance, Journal of Managerial Issues, 10, 1, 86-102.

199

Buzell, R. D., Gale, B. T., Sultan, R. G. M. (1975), Market Share - A Key to Profitability,

Harvard Business Review, 53,1,97-106.

Buzzell, R. D., Gale, B. T. (1987), The PIMS Principles - Linking Strategy to Performance,

New York.

Caldwell, D. F., O'Reilly, C. A. (1982), Responses to Failure: The Effects of Choice and

Responsibility on Impression Management, Academy of Management Journal, 25, 1,

121-136.

Cannon, J. P., Homburg, Ch. (1998), Buyer-Supplier Relationships and Customer Firm Costs,

Working Paper, ISBM (Institute for the Study of Business Markets), Pennsylvania State

University.

Cantin, F., Thom, N. (1992), Innerbetriebliche Kommunikation, Konzeptioneller Bezugsrah­

men und Ableitung von Effizienzkriterien, Zeitschrift für Organisation, 5, 287-292.

Caplan, N., Morrison, A., Stambaugh, R. J. (1975), The Use of Social Science Knowledge in

Policy Decisions at the National Level: AReport to Respondents, Institute of Social

Research, University of Michigan.

Capon, N., Farley, J. U., Hoenig, S. (1990), Determinants of Financial Performance: A Meta­

Analysis, Management Science, 36 (October), 1143-1159.

Carmines, E., Zeller, R. (1979), Reliability and Validity Assessment, Sage University Paper

Series on Quantitative Applications in the Social Sciences, Number 07-017, Newbury

Park.

Cash, J. 1., McFarlan, F. W., McKenney, J. L. (1992), Corporate Information Systems

Management, 3. Aufl., Homewood.

Cespedes, F. V. (1993), Co-ordinating Sales and Marketing in Consumer Goods Firms,

Journal of Consumer Marketing, 10,2,37-55.

Chapman, C. S. (1997), Reflections on a Contingent View of Accounting, Accounting,

Organizations and Society, 22, 2, 189-205.

Chenhall, R. H., Morris, D. (1986), The Impact of Structure, Environment, and

Interdependence on the Perceived Usefulness of Management Accounting Systems, The

Accounting Review, 61, 1, 16-35.

200

Child, J. (1970), More Myths of Management Organizations?, The Journal of Management

Studies, 7, 376-390.

Child, J. (1972), Organizational Structure, Environment, and Performance: The Role of

Strategie Choice, Sociology, 6, 1-22.

Child, J. (1973), Strategies of Control and Organizational Behavior, Administrative Science

Quarterly, 18, 1-17.

Choe, J.-M. (1996), The Relationships among Performance of Accounting Information

Systems, Influence Factors, and Evolution Level of Information Systems, Journal of

Management Information Systems, 12,4,215-239.

Chong, V. K. (1996), Management Accounting Systems, Task Uncertainty and Managerial

Performance: A Research Note, Accounting, Organizations and Society, 21, 5, 415-421.

Chong, V. K., Chong, K. M. (1997), Strategie Choices, Environmental Uncertainty and SBU

Performance: A Note on the Intervening Role of Management Accounting Systems,

Accounting and Business Research, 27, 4, 268-276.

Churchill, G. (1979), A Paradigm far Developing Better Measures of Marketing Constructs,

Journal of Marketing Research, 16 (February), 64-73.

Ciarlo, J. A. (1981), Editor's Introduction, in: Ciarlo, J. A. (Hrsg.), Utilizing Evaluation:

Concepts and Measurement Techniques, Beverly Hills, 9-16.

Coenenberg, A. G. (1999), Kostenrechnung und Kostenanalyse, 4. Aufl., Landsberg!Lech.

Coenenberg, A. G., Fischer, T. M. (1991), Prozeßkostenrechnung - Strategische Neuorientie­

rung in der Kostenrechnung, Die Betriebswirtschaft, 51, 1,21-38.

Coenenberg, A. G., Fischer, T. M., Schmitz, J. (1994), Target Costing und Product Life Cycle

Costing als Instrumente des Kostenmanagements, Zeitschrift für Planung, 5, I, 1-38.

Coenenberg, A., Fisher, T. M., Schmitz, J. (1997), Marktorientiertes Kostenmanagement

durch Target Costing und Produkt Life Cycle Costing, in: Bruhn, M., Steffenhagen, H.

(Hrsg.), Marktorientierte Unternehmensführung: Reflexionen - Denkanstöße -

Perspektiven, Wiesbaden, 371-402.

Conrath, D. W., Mignen, O. P. (1990), What is Being Done to Measure User Satisfaction with

EDP/MIS, Information & Management, 19, 1,7-19.

201

Cooper, R, (1995), When Lean Enterprises Collide: Competing Through Confrontation,

Boston.

Cooper, R. (1997), The Changing Practice of Management Accounting: A US-Perspective of

Cost Management, in: Franz, K.-P., Kajüter, P. (Hrsg.), Kostenmanagement - Wettbe­

werbsvorteile durch systematische Kostensteuerung, Stuttgart, 149-156.

Cooper, R., Kaplan, R. S. (1988), How Cost Accounting Distorts Product Costs, Management

Accounting, 69, 4,20-27.

COIT, A. (1976), A Cost-Effectiveness Approach to Marketing Outlays, Management

Accounting, 57,1,33-36.

Cravens, D. W., Woodruff, R. B., Stamper, J. C. (1972), An Analytical Approach for

Evaluating Sales Territory Performance, Journal of Marketing, 36 (January), 31-37.

Crittenden, V. L. (1992), Close the Marketing/Manufacturing Gap, Sloan Management

Review, 33 (Spring), 41-52.

Cronbach, L. (1951), Coefficient Alpha and the Internal Structure of Tests, Psychometrika,

16,297-334.

Crossan, M. M., Lane, H. W., White, R. E. (1999), An Organizational Learning Framework:

Fram Intuition to Institution, Academy of Management Review, 24, 3, 522-537.

Cunningham, G. M. (1992), Management Contral and Accounting Systems under a

Competitive Strategy, Accounting & Accountability Journal, 5, 2, 95-102.

Cyert, R. N., March, J. G. (1963), A Behavioral Theory of the Firm, Englewood Cliffs.

Daft, R. L., LengeI, R. H. (1986), Organizational Information Requirements, Media Richness

and Structural Design, Management Science, 32, 5, 554-571.

Daft, R. L., Macintosh, N. B. (1981), A Tentative Exploration into the Amount and

Equivocality of Information Pracessing in Organizational Work Units, Administrative

Science Quarterly, 26, 2, 207-224.

Daft, R. L., Weick, K. E. (1984), Toward a Model of Organizations as Interpretation Systems,

Academy of Management Review, 9, 2, 284-295.

Dawes, P. L., Lee, D. Y., Dowling, G. R. (1998), Information Contral and Influence in

Emergent Buying Centers, Journal of Marketing, 62 (July), 55-68.

202

Day, D. V., Lord, R. G. (1992), Expertise and Problem Categorization: The Role of Expert

Processing in Organizational Sense-Making, Journal of Management Studies, 29, 1,35-

47.

Dean, J. W., Sharfman, M. P. (1996), Does Decision Process Matter? A Study of Strategic

Decision-Making Effectiveness, Academy of Management Journal, 39, 2, 368-396.

Dent, J. F. (1986), Organizational Research in Accounting: Perspectives, Issues and a

Commentary, in: Bromwich, M., Hopwood, A. G. (Hrsg.), Research and Current Issues

in Management Accounting, London, 143-178.

Deshpande, R. (1982), The Organizational Context of Market Research Use, Journal of

Marketing, 46 (Fall), 91-10 1.

Deshpande, R., Farley, J. U., Webster, F. E., Jr. (1993), Corporate Culture, Customer

Orientation, and Innovativeness in Japanese Firms: A Quadrad Analysis, Journal of

Marketing, 57 (January), 23-37.

Deshpande, R., Kohli, A. K. (1989), Knowledge Disavowal, Knowledge: Creation, Diffusion,

Utilization, 11,2, 155-169.

Deshpande, R., Zaltman, G. (1982), Factors Affecting the Use of Market Research

Information: A Path Analysis, Journal of Marketing Research, 14 (February), 14-31.

Deshpande, R., Zaltman, G. (1984), A Comparison of Factors Affecting Researcher and

Manager Perceptions of Market Research Use, Journal of Marketing Research, 21

(February), 32-38.

Deshpande, R., Zaltman, G. (1987), A Comparison of Factors Affecting Use of Marketing

Information in Consumer and Industrial Firms, Journal of Marketing Research, 24

(February),114-117.

Dess, G. G., Beard, D. W. (1984), Dimensions of Organizational Task Environments,

Administrative Science Quarterly, 29, 1,52-73.

Deutsch, M. (1960), The Effect of Motivational Orientation Upon Trust and Suspicion,

Human Relations, 13 (May), 123-139.

Diamantopoulos, A., Souchon, A. L. (1996), Instrumental, Conceptual and Symbolic Use of

Export Information: An Exploratory Study of UK Firms, Advances in International

Marketing, 8, 117-144.

203

Diamantopoulos, A., Souchon, A. L. (1998), Information Utilisation by Exporting Firms:

Conceptualisation, Measurement, and Impact on Export Performance, in: Urban, S.,

Nanopoulos, C. (Hrsg.), Information and Management, Wiesbaden, 111-140.

Diamantopoulos, A., Souchon, A. L. (1999), Measuring Export Information Use: Scale

Development and Validation, Journal ofBusiness Research, 46,1,1-14.

Diller, H., Cornelsen, J., Ambrosius, T. (l997a), Kundenerfolgsrechnungen in der

Investitionsgüterindustrie. Theorie und Ergebnisse einer empirischen Studie, Arbeitspa­

pier Nr. 61, Lehrstuhl für Marketing, Universität Erlangen-Nürnberg.

Diller, H., Cornelsen, J., Ambrosius, T. (1997b), Kundenerfolgsrechnungen in der Konsum­

güterindustrie. Theorie und Ergebnisse einer empirischen Studie, Arbeitspapier Nr. 62,

Lehrstuhl für Marketing, Universität Erlangen-Nürnberg.

Diller, H., Kusterer, M. (1988), Beziehungsmanagement - Theoretische Grundlagen und

explorative Befunde, Marketing - Zeitschrift für Forschung und Praxis, 10, 3, 211-220.

Dolan, R. J., Simon, H. (1996), Power Pricing, New York.

Doney, P. M., Armstrong, G. M. (1996), Effects of Accountability on Symbolic Information

Search and Information Analysis by Organizational Buyers, Journal of the Academy of

Marketing Science, 24, 1,57-65.

Doney, P. M., Cannon, J. P. (1997), An Examination of the Nature of Trust in Buyer-Seller

Relationships, Journal of Marketing, 61 (April), 35-51.

Drury, c., Dugdale, D. (1992), Surveys of Management Accounting Practice, in: Drury, C.

(Hrsg.), Management Accounting Handbook, Oxford, 327-347.

Drury, c., Tayles, D. (1995), Issues Arising from Surveys of Management Accounting

Practices, Management Accounting Research, 6, 3, 267-280.

Duncan, R. B. (1972), Characteristics of Organizational Environments and Perceived

Environmental Uncertainty, Administrative Science Quarterly, 17,3,313-327.

Duncan, T., Moriarty, S. E. (1998), A Communication-Based Marketing Model for Managing

Relationships, Journal of Marketing, 62 (April), 1-13.

204

Dunn, W. N. (1986a), Conceptualizing Knowledge Use, in: Beal, G. M., Dissanayake, W.,

Konoshima, S. (Hrsg.), Knowledge Generation, Exchange, and Utilization, Boulder,

325-343.

Dunn, W. N. (1986b), Studying Knowledge Use: A Profile of Procedures and Issues, in: Beal,

G. M., Dissanayake, W., Konoshima, S. (Hrsg.), Knowledge Generation, Exchange, and

Utilization, Boulder, 369-403.

Dunne, P. M., Wolk, H. I. (1977), Marketing Cost-Analysis: A Modularized Contribution

Approach, Journal of Marketing, 41 (July), 83-94.

Dwyer, F., Schurr, P., Oh, S. (1987), Developing Buyer-Seller Relationships, Journal of

Marketing, 51 (April), 11-27.

Eaton, J. J., Bawden, D. (1991), What Kind of Resource is Information?, International Journal

ofInformation Management, 11, 156-165.

Egelhoff, W. G. (1982), Strategy and Structure in Multinational Corporations: An Information

Processing Approach, Administrative Science Quarterly, 27, 3,435-458.

Ehrmann, H. (1998), Marketingaccounting, in: Reinecke, S., Tomczak, T., Dittrich, S. (Hrsg.),

Marketingcontrolling, St. Gallen, 240-257.

Eisenhardt, K. M., Brown, S. L. (1998), Time Pacing: Competing Markets That Won't Stand

Still, Harvard Business Review, 76, 2, 59- 69.

Engelhardt, W. H., Günter, B. (1988), Erfolgsgrößen im internen Rechnungswesen aus der

Sicht der Absatzpolitik, in: Domsch, M., Eisenführ, F., Ordelheide, D., Perlitz, M.

(Hrsg.), Unternehmenserfolg, Planung - Ermittlung - Kontrolle, Wiesbaden, 141-155.

Ewert, R., Wagenhofer, A. (1993), Interne Unternehmensrechnung, Berlin.

Fandt, P. M., Ferris, G. R. (1990), The Management of Information and Impressions: When

Employees Behave Opportunistically, Organizational Behavior and Human Decision

Processes, 45,1,140-158.

Feder, R. A. (1965), How to Measure Marketing Performance, Harvard Business Review, 43

(May-June), 132-142.

Feldmann, M. S., March, J. G. (1981), Information in Organizations as Signal and Symbol,

Administrative Science Quarterly, 26, 2,171-186.

205

Ferreira, L. D., Merchant, K. A. (1992), Field Research in Management Accounting and

Control: A Review and Evaluation, Accounting Auditing & Accounting Journal, 2, 4, 3-

34.

Festinger, L. (1957), A Theory of Cognitive Dissonance, Evanston.

Finkelstein, S., Hambrick, D. C. (1996), Strategie Leadership: Top Executives and Their

Effects on Organizations, Minneapolis/St. Pau!.

Fiol, C. M., Lyles, M. A. (1985), Organizational Leaming, Academy of Management Review,

10,4,803-813.

Fischer, R. M., von der Decken, T. (1999), Kundenprofitabilitätsrechnung in Dienstleistungs­

geschäften - Konzeption und Umsetzung am Beispiel des Car Rental Business, Ar­

beitspapier Nr. 28, Handelshochschule Leipzig.

Fisher, C. (1996), The Impact of Perceived Environmental Uncertainty and Individual

Differences on Management Information Requirements: A Research Note, Accounting,

Organizations and Society, 21,4,361-369.

Fisher, R. J., Maltz, E., Jaworski, B. J. (1997), Enhancing Communication between Marketing

and Engineering: The Moderating Role of Relative Functional Identification, Journal of

Marketing, 61 (July), 54-70.

Fornell, C. (1986), A Second Generation of Multivariate Analysis: Classification of Methods

and Implications for Marketing Research, Arbeitspapier, University of Michigan.

Foster, G., Gupta, M. (1994), Marketing, Cost Management and Management Accounting,

Journal of Management Accounting Research, 6 (Fall), 43-77.

Frank, S., Reitmeyer, T. (1999), Gestaltung und Erfolgsfaktoren der Kostenrechnung im Mit­

telstand, Kostenrechnungspraxis, 43, 2 (Sonderheft), 15-25.

Franz, K.-P., Kajüter, P. (1997), Kostenmanagement in Deutschland - Ergebnisse einer empi­

rischen Untersuchung in deutschen Großunternehmen, in: Franz, K.-P., Kajüter, P.

(Hrsg.), Kostenmanagement - Wettbewerbsvorteile durch systematische Kosten­

steuerung, Stuttgart, 149-156.

Fredrickson, J. W. (1996), The Strategie Process and Organizational Structure, Academy of

Management Review, 11,2,280-297.

206

French, J. R. P., Raven, B. (1959), The Bases of Social Power, in: Cartwright, D. (Hrsg.),

Studies in Social Power, Ann Arbor, 150-167.

Frese, E. (1998), Grundlagen der Organisation: Konzept - Prinzipien - Strukturen, 7. Aufl.,

Wiesbaden.

Frey, D., Rosch, M. (1984), Information Seeking after Decisions: The Roles of Novelty of

Information and Decision Reversibility, Personality and Social Psychology Bulletin, 10,

1,91-98.

Fritz, W. (1992), Marktorientierte Unternehmensführung und Unternehmenserfolg, Stuttgart.

Gagne, M. L., Discenza, R. (1995), Target Costing: Where Industrial Marketing and

Accounting Meet, Journal of Business and Industrial Marketing, 10, 1, 16-22.

Galbraith, J. R. (1973), Designing Complex Organizations, Reading.

Galbraith, J. R. (1977), Organization Design, Reading.

Geldermann, M. (1998), The Relation between User Satisfaction, Usage of Information

Systems and Performance, Information & Management, 34, 1, 11-38.

Gemünden, H. G. (1992), Informationsverhalten, in: Frese, E. (Hrsg.), Handwärterbuch der

Organisation, 3. Aufl., Stuttgart, 1010-1029.

Gerbing, D., Anderson, J. (1988), An Updated Paradigm for Scale Development Incorporating

Unidimensionality and its Assessment, Journal of Marketing Research, 25 (May), 186-

192.

Gilly, M. c., Graham, J. L., Wolfinbarger, M. F., Yale, L. J. (1998), A Dyadic Study of

Interpersonal Information Search, Journal of the Academy of Marketing Science, 26, 2,

83-100.

Ginsberg, A., Venkatraman, N. (1985), Contingency Perspectives of Organizational Strategy:

A Critical Review of the Empirical Research, Academy of Management Review, 10, 3,

421-434.

Ginzberg, M. J. (1980), An Organizational Contingencies View of Accounting and

Information Systems Implementation, Accounting, Organizations and Society, 5, 4, 369-

382.

207

Glaser, H. (1992), Prozeßkostenrechnung - Darstellung und Kritik, Zeitschrift für betriebs­

wirtschaftliehe Forschung, 44, 3, 275-288.

Glazer, R. (1991), Marketing in an Information-Intensive Environment: Strategie Implications

of Knowledge as an Asset, Journal of Marketing, 55 (October), 1-19.

Glazer, R. (1997), Strategy and Structure in Information-Intensive Markets: The Relationship

between Marketing and IT, Journal of Market -Focused Management, 2, 65-81.

Glazer, R., Steckei, J. H., Winer, R. S. (1992), Locally Rational Decision Making: The

Distracting Effect of Information on Managerial Performance, Management Science, 38,

2,212-226.

Glazer, R., Weiss, A. M. (1993), Marketing in Turbulent Environments: Decision Processes

and the Time-Sensivity of Information, Journal of Marketing Research, 30 (November),

509-521.

Gordon, L. A., Miller, D. (1976), A Contingency Framework for the Design of Accounting

Information Systems, Accounting, Organizations and Society, 1, 1,59-69.

Gordon, L. A., Narayanan, V. K. (1984), Management Accounting Systems, Perceived

Environmental Uncertainty and Organization Structure: An Ernpirical Investigation,

Accounting, Organizations and Society, 9, 1,33-47.

Görgen, W., Huxold, S. (1987), Schnittstellenmanagement zur Koordination von Marketing

und Rechnungswesen. Arbeitspapier des Instituts für Markt- und Distributionsfor­

schung, Die Betriebswirtschaft-Depot 88-1-1, Universität zu Köln.

Grant, R. M. (1991), The Resource-based Theory of Cornpetitive Advantage: Implications for

Strategy Formulation, California Management Review, 33, 3, 119-135.

Green, D. H., Barclay, D. W., Ryans, A. (1995), Entry Strategy and Long-Term Performance:

Conceptualization and Ernpirical Examination, Journal of Marketing, 59 (October), 1-

16.

Griffin, A., Hauser, J. R. (1996), Integrating R&D and Marketing: A Review and Analysis of

the Literature, Journal of Product Innovation Management, 13,3, 191-215.

Grochla, E. (1970), Systemtheorie und Organisationstheorie, Zeitschrift für Betriebswirt­

schaft, 40, 1, 1-16.

208

Grochla, E., Lehmann, H. (1980), Systemtheorie und Organisation, in: Grochla, E. (Hrsg.),

Handwörterbuch der Organisation, 2. Aufl., Stuttgart, 2204-2216.

Grossmann, W., Hoskisson, R. E. (1998), CEO Pay at the Crossroads of Wall Street and

Main: Toward the Strategic Design of Executive Compensation, Academy of

Management Executive, 12, 1,43-57.

Grotz-Martin, S. (1976), Informations-Qualität und Informations-Akzeptanz in Entschei­

dungsprozessen, Theoretische Ansätze und ihre empirische Überprüfung, Dissertation,

Saarbrücken.

Grundy, T. (1996), Cost is a Strategie Issue, Long Range Planning, 29, 1,58-68.

Gul, F. A. (1991), The Effects of Management Accounting Systems and Environmental

Uncertainty on Small Business Managers' Performance, Accounting and Business

Research, 22, 85, 57-61.

Gupta, A. K., Raj, S. P., Wilemon, D. (1986), A Model for Studying R&D-Marketing

Interface in the Product Innovation Process, Journal of Marketing, 50 (April), 7-17.

Gupta, A. K., Wilemon, D. (1988), The Credibility-Cooperation Connection at the R&D­

Marketing Interface, Journal of Product Innovation Management, 5, 1,20-31.

Hage, J., Aiken, M. (1967), Relationship of Centralization to Other Structural Properties,

Administrative Science Quarterly, 12,72-92.

Hall, R., Haas, E. F., Johnson, E. F. (1967), Organizational Size, Complexity, and

Formalization, American Sociological Review, 32, 903-911.

Hambrick, D. c., Mason, P. (1984), Upper Echelons: The Organization as a Reflection of its

Top Managers, Academy ofManagement Review, 9,193-206.

Harrison, G. L. (1979), The Accounting/Marketing Interface - a Marketing Perspective, The

Australian Accountant, 49, 7,469-476.

Hartung, J., Elpelt, B. (1992), Multivariate Statistik, 4. Aufl., München.

Hayes, D. C. (1977), The Contingency Theory of Managerial Accounting, The Accounting

Review, 52, 1,22-39.

Hayes, D. C. (1983), Accounting for Accounting: A Story about Managerial Accounting,

Accounting, Organizations and Society, 8, 2/3, 241-249.

209

Hedberg, B. (1981), How Organizations Learn and Unlearn, in: Nystrom, P. C., Starbuck, W.

H. (Hrsg.), Handbook of Organizational Design, New York, 3-27.

Hedberg, B., Jönsson, S. (1978), Designing Semi-Confusing Information Systems for

Organizations in Changing Environments, Accounting, Organizations and Society, 3, 1,

47-64.

Heinen, E. (1985), Industriebetriebslehre als Entscheidungslehre, in: Heinen, E. (Hrsg.), Indu­

striebetriebslehre, Wiesbaden, 5-80.

Heinen, E., Dietel, B. (1985), Informationswirtschaft, in: Heinen, E. (Hrsg.), Industriebe­

triebslehre, Wiesbaden, 893-1075.

Herkner, W. (1991), Lehrbuch Sozialpsychologie, 5. Aufl., Bern, Stuttgart, Toronto.

Herrmann, A., Homburg, Ch. (1999), Marktforschung: Ziele, Vorgehensweisen und Metho­

den, in: Herrmann, A., Homburg, Ch. (Hrsg.), Marktforschung, Wiesbaden, 13-32.

Hertog, J. F. (1978), The Role of Information and Control Systems in the Process of

Organizational Renewal: Roadblock or Roadbridge?, Accounting, Organizations and

Society, 3, 1,29-45.

Hildebrandt, L. (1983), Konfirmatorische Analysen von Modellen des Konsumtenverhaltens,

Berlin.

Hildebrandt, L. (1998), Kausalanalytische Validierung in der Marketingforschung, in:

Hildebrandt, L., Homburg, Ch. (Hrsg.), Die Kausalanalyse: Ein Instrument der empiri­

schen betriebswirtschaftlichen Forschung, Stuttgart, 86-115.

Hirst, M. K. (1981), Accounting Information and the Evaluation of Subordinate Performance:

A Situational Approach, The Accounting Review, 56, 4, 771-784.

Hoekstra, J. c., Huizingh, E. K. R. E. (1999), The Lifetime Value Concept in Customer-Based

Marketing, Journal of Market-Focused Management, 3, 257-274.

Holmes, S., Nicholls, D. (1988), An Analysis of the Use of Accounting Information by

Australian Small Business, Journal of Small Business Management, 26, 2, 57-68.

Holstrum, G. L. (1971), The Effect of Budget Adaptiveness and Tightness on Managerial

Decision Behavior, Journal of Accounting Research, 9, 2, 268-277.

210

Homburg, Ch. (1989), Exploratorische Ansätze der Kausalanalyse als Instrument der Marke­

tingplanung, FrankfurtlMain.

Homburg, Ch. (1992), Die Kausalanalyse - Eine Einführung, Wirtschaftswissenschaftliches

Studium, 21, 10,499-508 und 541-544.

Homburg, Ch. (l998a), Kundennähe von Industriegüterunternehmen: Konzeption, Erfolgs­

auswirkungen, Determinanten, 2. Aufl., Wiesbaden.

Homburg, Ch. (1998b), Quantitative Betriebswirtschaftslehre, 2. Aufl., Wiesbaden.

Homburg, Ch. (1998c), On Closeness to the Customer in Industrial Markets, Journal of

Business-to-Business Marketing, 4, 4, 35-72.

Homburg, Ch., Baumgartner, H. (1995a), Die Kausalanalyse als Instrument der Marketingfor­

schung: Eine Bestandsaufnahme, Zeitschrift für Betriebswirtschaft, 65, 10, 1091-1108.

Homburg, Ch., Baumgartner, H. (1995b), Beurteilung von Kausalmodellen: Bestandsauf­

nahme und Anwendungsempfehlungen, Marketing - Zeitschrift für Forschung und Pra­

xis, 17,3,162-176.

Homburg, Ch., Daum, D. (1997), Marktorientiertes K.ostenmanagement, FrankfurtlMain.

Homburg, Ch., Daum, D., Lehnhäuser, M. (1996), Produktivitätsmanagement in Marketing

und Vertrieb: Eine Bestandsaufnahme in Industriegüterunternehmen, Arbeitspapier

M26, Institut für Marktorientierte Unternehmensführung (IMU), Universität Mannheim.

Homburg, Ch., Demmler, W. (1994), Instrumente zur Unternehmensstraffung und -sanierung,

Zeitschrift für Betriebswirtschaft, 64,12,1591-1607.

Homburg, Ch., Dobratz, A. (1992), Covariance Structure Analysis via Specification Searches,

Statistical Papers, 33, 2, 119-142.

Homburg, Ch., Giering, A. (1996), Konzeptualisierung und Operationalisierung komplexer

Konstrukte, Marketing - Zeitschrift für Forschung und Praxis, 18, 1,5-24.

Homburg, Ch., Karlshaus, J. T. (1999), Kostenrechnung in mittelständischen und großen Un­

ternehmen - ein Vergleich, Kostenrechnungspraxis, 43, 2 (Sonderheft), 73-80.

Homburg, Ch., PfIesser, C. (1999a), Konfirmatorische Faktorenanalyse, in: Herrmann, A.,

Homburg, Ch. (Hrsg.), Marktforschung, Wiesbaden, 415-437.

211

Homburg, Ch., Pflesser, C. (1999b), Strukturgleichungsmodelle mit latenten Variablen: Kau­

salanalyse, in: Herrmann, A., Homburg, Ch. (Hrsg.), Marktforschung, Wiesbaden, 635-

659.

Homburg, Ch., Weber, J. (1999), Kundenorientiertes Rechnungswesen als Beispiel für interne

Kunden-Lieferanten-Beziehungen, in: Bruhn, M. (Hrsg.), Internes Marketing, 2. Aufl.,

Wiesbaden, 577-599.

Homburg, Ch., Weber, J., Aust, R., Karlshaus, J. T. (1998), Interne Kundenorientierung der

Kostenrechnung - Ergebnisse der Koblenzer Studie, Band 7 der Reihe Advanced

Controlling, Vallendar.

Homburg, Ch., Weber, J., Karlshaus, J. T., Aust, R. (2000), Interne Kundenorientierung der

Kostenrechnung? Ergebnisse einer empirischen Untersuchung in deutschen Industrie­

unternehmen, erscheint in: Die Betriebswirtschaft.

Homburg, Ch., Workman, J. P., Jr., Krohmer, H. (1999), Marketing's Influence within the

Firm, Journal of Marketing, 63 (April), 1-17.

Hooley, G., Fahy, J., Cox, T., Beracs, J., Fonfara, K., Snoj, B. (1999), Marketing Capabilities

and Firm Performance: A Hierarchical Model, Journal of Market-Focused Management,

4,259-278.

Hopper, T., Powell, A. (1985), Making Sense of Research into the Organizational and Socia!

Aspects of Management Accounting: A Review of its Underlying Assumptions, Journal

of Management Studies, 22, 5,429-465.

Hopwood, A. G. (1980), The Organizational and Behavioural Aspects of Budgeting and

Control, in: Arnold, J., Carsberg, B., Scapens, R. (Hrsg.), Topics in Management

Accounting, Oxford, 221-240.

Hopwood, A. G. (1983), On Trying to Study Accounting in the Contexts in which it Operates,

Accounting, Organizations and Society, 8, 2/3, 287-305.

Hopwood, A. G. (1986), Management Accounting and Organizational Action, in: Bromwich,

M., Hopwood, A. G. (Hrsg.), Research and Current Issues in Management Accounting,

London, 9-30.

Horngren, C. T. (1992), Reflections on Activity Based Accounting in the United States,

Zeitschrift für betriebswirtschaftliche Forschung, 44, 3, 289-293.

212

Homith, P., Brokekemper, A. (1998), Strategieorientiertes Kostenmanagement - Thesen zum

Einsatz von Kosteninformationen im strategischen Planungsprozeß, Zeitschrift fiir

Betriebswirtschaft, 68, 581-604.

Horvath, P., Mayer, R. (1989), Prozeßkostenrechnung, Der neue Weg zu mehr Kostentranspa­

renz und wirkungsvolleren Unternehmensstrategien, Controlling, 1,4,214-219.

Horvath, P., Niemand, S., Wolbold, M. (1993), Target-Costing - State of the Art, in: Horvath,

P. (Hrsg.), Target Costing, Stuttgart, 1-27.

Hubbard, R., Armstrong, J. S. (1992), Are Null Results Becoming an Endangered Species in

Marketing?, Marketing Letters, 3, 2,127-136.

Hubbard, R., Armstrong, J. S. (1994), Replications and Extensions in Marketing: Rarely

Published But Quite Contrary, International Journal of Research in Marketing, 11, 3,

233-248.

Hubbard, R., Vetter, D. E. (1996), An Empirical Comparison of Published Replication

Research in Accounting, Economies, Finance, Management, and Marketing, Journal of

Business Research, 35, 2, 153-164.

Huber, G. P. (1982), Organizational Information Systems: Deterrninants of their Performance

and Behavior, Management Science, 28, 2,138-155.

Huber, G. P. (1991), Organizational Learning: The Contributing Processes and the Literatures,

Organization Science, 2, 1, 88-115.

Huber, G. P., Daft, R. L. (1987), The Information Environment of Organizations, Handbook

of Organizational Communication. An Interdisciplinary Perspective, in: Jablin, F. M.,

Putnam, L. L., Roberts, K. H., Porter, L. W. (Hrsg.), Beverly Hills, 130-164.

Hudig, J. (1963), Marketing Costs and Their Control, Financial Executive, 31, 7,16-20.

Hulbert, J. M., Toy, N. E. (1977), A Strategie Framework for Marketing Control, Journal of

Marketing, 41 (April), 12-21.

Hünerberg, R. (1995), Marketing-Accounting, in: Tietz, B., Köhler, R., Zentes, J. (Hrsg.),

Handwörterbuch des Marketing, 2. Aufl., Stuttgart, 1508-1519.

Hunt, S. D., Morgan, R. M. (1995), The Comparative Advantage Theory of Competition,

Journal ofMarketing, 59, 2,1-15.

213

Hunt, S. D., Sparkman, R. D., Wilcox, J. B. (1982), The Pretest in Survey Research: Issues

and Preliminary Findings, Journal of Marketing Research, 19 (May), 265-275.

Hüttner, M., Schwarting, U. (1999), Exploratorische Faktorenanalyse, in: Herrmann, A.,

Homburg, Ch. (Hrsg.), Marktforschung, Wiesbaden, 383-412.

Ives, B., Olson, M. H. (1984), User Involvement and MIS Sucess: A Review of Research,

Management Science, 30, 5, 586-603.

Jackson, C. M., Chow, S., Leitch, R. A. (1997), Toward an Understanding of the Behavioral

Intention to Use an Information System, Decision Sciences, 28, 2, 357-389.

Jackson, D. W., Ostrom L. L., Evans, K. R. (1982), Measures Used to Evaluate Industrial

Marketing Activities, Industrial Marketing Management, 11,4,269-274.

Jain, D. (1994), Regression Analysis for Marketing Decisions, in: Bagozzi, R. (Hrsg.), Princi­

pies of Marketing Research, Cambridge, 162-194.

Jaworski, B. J., Kohli, A. K. (1993), Market Orientation: Antecedents and Consequences,

Journal of Marketing, 57 (July), 53-70.

John, G., Martin, J. (1984), Effects of Organizational Structure of Marketing Planning on

Credibility and Utilization of Plan Output, Journal of Marketing Research, 21 (May),

170-183.

Johnson, H. T., Kaplan, R. S. (1987), Relevance Lost: The Rise and Fall of Management

Accounting, Boston.

Jönsson, S. (1998), Relate Management Accounting Research to Managerial Work!,

Accounting, Organizations and Society, 23, 4, 411-434.

Jöreskog, K. (1966), Testing a Simple Structure Hypothesis in Factor Analysis,

Psychometrika, 31, 2,165-178.

Jöreskog, K. (1967), Some Contributions to Maximum Likelihood Factor Analysis,

Psychometrika, 32, 4, 443-482.

Jöreskog, K. (1969), A General Approach to Confirmatory Maximum Likelihood Factor

Analysis, Psychometrika, 34, 183-202.

214

Jöreskog, K. (1977), Structural Equation Models in the Social Sciences: Specification,

Estimation, and Testing, in: Krishnaiah, P. (Hrsg.), Applications of Statistics,

Amsterdam.

Jöreskog, K., Sörbom, D. (1982), Recent Developments in Structural Equation Modeling,

Journal of Marketing Research, 19 (November), 404-416.

Jöreskog, K., Sörbom, D. (1993), LISREL 8: A Guide to the Program and Applications,

Chicago.

Joshi, K. (1992), A Causal Path Model of the Overall User Attitudes toward the MIS

Function, Information & Management, 22, 2, 77-88.

Kajüter, P. (1997), Prozeßmanagement und Prozeßkostenrechnung, in: Franz, K.-P., Kajüter,

P. (Hrsg.), Kostenmanagement - Wettbewerbsvorteile durch systematische Kostensteue­

rung, Stuttgart, 209-231.

Kaplan, R. S. (1984), Yesterday's Accounting Undermines Production, Harvard Business

Review, 62, 4, 95-101.

Kaplan, R. S. (1986), The Role for Empirical Research in Management Accounting,

Accounting, Organizations and Society, 11,4/5,429-452.

Kast, F., Rosenzweig, J. (1972), General Systems Theory: Applications for Organization and

Management, Academy of Management Journal, 15 (December), 447-465.

Katz, D., Kahn, R. (1966), The Social Psychology of Organizations, New York.

Kelley, H. H., Thibaut, J. W. (1979), Interpersonal Relationships. A Theory of

Interdependence, New York.

Kelley, T. c., Jr. (1966), The Marketing-Accounting Partnership in Business, Journal of

Marketing, 30 (July), 9-11.

Kelso, R. L., Elliott, R. A. (1969), Bridging Communications Gap Between Accountants and

Managers, Management Accounting, 51, 3, 41-43.

Khandwalla, P. N. (1972), The Effects of Different Types of Competition on the Use of

Management Controls, Journal of Accounting Research, 10,2, 275-285.

Kiedaisch, I. (1997), Internationale Kunden-Lieferanten-Beziehungen, Wiesbaden.

215

Kieser, A. (1974), Der Einfluß der Umwelt auf die Organisationsstruktur der Unternehmung,

Zeitschrift für Organisation, 43, 6, 302-314.

Kieser, A. (1977), Organisationsstruktur und Individuum, in: Reber, G. (Hrsg.), Personal- und

Sozialorientierung der Betriebswirtschaftslehre, Band I, Stuttgart.

Kieser, A. (1999), Organisationstheorien, 3. Aufl., Stuttgart et al.

Kieser, A., Kubicek, H. (1992), Organisation, 3. Aufl., Berlin.

Kinnear, T., Taylor, J. (1991), Marketing Research - An Applied Approach, 4. Aufl., New

York et al.

Kirpalani, V. H., Shapiro, S. J. (1973), Financial Dimensions of Marketing Management,

Journal of Marketing, 37 (July), 40-47.

Kloock, J., Sieben, G., Schildbach, T. (1999), Kosten- und Leistungsrechnung, 8. Aufl.,

Düsseldorf.

Knorr, K. D. (1977), Policymakers' Use of Social Science Knowledge: Symbolic or

Instrumental?, in: Weiss, C. (Hrsg.), Using Social Science in Public Policy Making,

Lexington, 165-182.

Köhler, R. (1989), Marketing-Effizienz durch Controlling, Controlling, 1,2,84-95.

Köhler, R. (1993a), Beiträge zum Marketing-Management, Planung, Organisation,

Controlling, 3. Aufl., Stuttgart.

Köhler, R. (1993b), Marketing-Controlling, in: Horvath, P., Reichmann, T. (Hrsg.), Vahlens

Großes Controlling-Lexikon, München, 431-432.

Köhler, R. (1999), Kundenorientiertes Rechnungswesen als Voraussetzung des Kundenbin­

dungsmanagements, in: Bruhn, M., Homburg, Ch. (Hrsg.), Handbuch Kundenbin­

dungsmanagement, 2. Aufl., Wiesbaden, 329-357.

Kortzfleisch, H. v. (1973), Information und Kommunikation in der industriellen Unterneh­

mung, Zeitschrift für Betriebswirtschaft, 43, 8, 549-560.

Kosmider, A. (1991), Stand und Einflußfaktoren der Kostenrechnung im Mittelstand, in:

Weber, J. (Hrsg.), Kostenrechnung im Mittelstand, Stuttgart, 21-38.

216

Kover, A. J. (1976), Careers and Noncommunication: The Case of Academic and Applied

Marketing Research, Journal of Marketing Research, 13 (November), 339-344.

Krafft, M. (1999), Der Kunde im Fokus: Kundennähe, Kundenzufriedenheit, Kundenbin­

dung - und Kundenwert?, Die Betriebswirtschaft, 59,4,511-530.

Kroeber-Riel, W., Weinberg, P. (1999), Konsumentenverhalten, 7. Aufl., München.

Krohmer, H. (1999), Marktorientierte Unternehmenskultur als Erfolgsfaktor der Strategie­

implementierung, Wiesbaden.

Kubicek, H. (1975), Empirische Organisationsforschung, Stuttgart.

Kumar, N., Stern, L., Anderson, J. (1993), Conducting Interorganisational Research Using

Key Informants, Academy of Management Journal, 36, 6, 1633-1651.

Küpper, H.-U. (1983), Der Bedarf an Kosten- und Leistungsinformationen in Industrie­

unternehmen - Ergebnisse einer empirischen Erhebung, Kostenrechnungspraxis, 4, 169-

181.

Küpper, H.-U. (1993), Internes Rechungswesen, in: Hauschildt, J., Grün, O. (Hrsg.), Ergeb­

nisse empirischer betriebswirtschaftlicher Forschung - Zu einer Realtheorie der Unter­

nehmung, Stuttgart, 601-631.

Küpper, H.-U., Winkler, B., Zhang, S. (1990), Planungsverfahren und Planungsinformationen

als Instrumente des Controlling - Ergebnisse einer empirischen Erhebung über ihre Nut­

zung in der Industrie, Die Betriebswirtschaft, 50, 4, 435-458.

Lange, J.-U., Schauer, B. D. (1996), Stand und Rechenzwecke mittelständischer Kostenrech­

nung - Eine empirische Untersuchung, Diskussionsbeiträge der Fakultät für Wirt­

schaftswissenschaften und Statistik der Universität Konstanz.

Larcker, D. F., Lessig, V. P. (1980), Perceived Usefulness of Information: A Psychometrie

Examination, Decision Sciences, 11, 1, 121-134.

Larsen, J. K. (1985), Effect of Time on Information Utilization, Knowledge: Creation,

Diffusion and Utilization, 7, 2, 143-159.

Larsen, J. K. (1986), Critical Variables in Utilization Research, in: Beal, G. M., Dissanayake,

W., Konoshima, S. (Hrsg.), Knowledge Generation, Exchange, and Utilization, Boulder,

345-367.

217

Larsen, J. K., Werner, P. D. (1981), Measuring Utilization of Mental Health Program

Consultation, in: Ciarlo, J. A. (Hrsg.), Utilizing Evaluation: Concepts and Measurement

Techniques, Beverly Hills, 77-96.

Larzelere, R., Huston, T. (1980), The Dyadic Trust Scale: Toward Understanding

Interpersonal Trust in Close Relationships, Journal of Marriage and the Family, 42

(August), 595-604.

Lee, H., Acito, F., Day, R. L. (1987), Evaluation and Use of Marketing Research by Decision

Makers: A Behavioral Simulation, Journal of Marketing Research, 24 (May), 187-196.

Lee, H., Herr, P. M., Kardes, F. R., Kim, C. (1999), Motivated Search: Effects of Choice

Accountability, Issue Involvement, and Prior Knowledge on Information Acquisition

and Use, Journal of Business Research, 45, 1,75-88.

Lee, H., Lindquist, J. D., Acito, F. (1997), Managers' Evaluation of Research Design and Its

Impact on the Use of Research: An Experimental Approach, Journal of Business

Research, 39, 3, 231-240.

Lehmann, H. (1992), Systerntheoretisch-kybernetisch orientierte Organisationstheorie, in:

Frese, E. (Hrsg.), Handwörterbuch der Organisation, 3. Aufl., Stuttgart, 1838-1853.

Levitt, B., March, J. G. (1988), Organizational Learning, Annual Review of Sociology, 14,

319-340.

Lewis, D. J., Weigert, A. (1985), Trust as a Social Reality, Social Forces, 63, 4, 967-985.

Lewis, R. J. (1991), Activity-Based Costing for Marketing, Management Accounting, 73, 5,

33-38.

Lewis, R. J. (1993), Activity-Based Costing for Marketing and Manufacturing, Westport.

Li, E. Y. (1997), Marketing Information Systems in Small Companies, Information Resources

Management Journal, 10, 1,27-35.

Lindskold, S. (1978), Trust Development, the GRIT Proposal and the Effects of Conciliatory

Acts on Conflict and Cooperation, Psychological Bulletin, 85,4,772-793.

Luchs, R. H., Müller, R. (1985), Das PIMS-Programm - Strategien empirisch fundieren, in:

Hanssmann, v. F., Ruhland, J., Wilde, K. D. (Hrsg.), Strategische Planung, 79-98.

218

Lybaert, N. (1998), The Information Use in a SME: Its Importance and Some Elements of

Influence, Small Business Economics, 10,2,171-191.

Lynn, G. S., Simpson, J. T., Souder, W. E. (1997), Effects of Organizational Leaming and

Information-Processing Behaviors on New Product Success, Marketing Letters, 8, 1,33-

39.

Macharzina, K. (1995), Unternehmensführung, Das internationale Managementwissen, 2.

Aufl., Wiesbaden.

Macintosh, N. B. (1981), A Contextual Model of Information Systems, Accounting,

Organizations and Society, 6, 1,39-53.

Macy, G., Arunachalam, V. (1995), Management Accounting Systems and Contingency

Theory: In Search of Effective Systems, Advances in Management Accounting, 4, 63-

86.

Mahoney, J. T., Pandian, J. R. (1992), The Resource-based View within the Conversation of

Strategic Management, Strategic Management Journal, 13, 5, 363-380.

Malhotra, N. (1993), Marketing Research: An Applied Orientation, Englewood Cliffs.

Maltz, E. (1997), An Enhanced Framework for Improving Cooperation between Marketing

and Other Functions: The Differential Role of Integrating Mechanisms, Journal of

Market-Focused Management, 2, 83-98.

Maltz, E., Kohli, A. K. (1996), Market Intelligence Dissemination Across Functional

Boundaries, Journal of Marketing Research, 33 (February), 47-61.

Maltz, E., Srivastava, R. K. (1994), Consider Uncertainty and Implementation in Evaluating

Market Information Systems, Arbeitspapier, Report Number 94-113, August 1994,

Marketing Science Institute, Cambridge.

March, J. G., Simon, H. A. (1984), The Dysfunctions of Bureaucracy, in: Pugh, D. (Hrsg.),

Organization Theory, 2. Aufl., Harmondsworth.

March, J. G., Simon, H. A. (1993), Organizations, 2. Aufl., Cambridge, Oxford.

Marketing Science Institute (1998), Research Priorities, A Guide to MSI Research Prograrns

and Procedures, Cambridge.

219

Mason, C. H., Perreault, W. D., Jr. (1991), Collinearity, Power, and Interpretation of Multiple

Regression Analysis, Journal of Marketing Research, 28 (August), 268-280.

McFarlan, F. W. (1982), Portfolio Approach to Information Systems, Harvard Business

Review, 59, 5, 142-150.

McGann, T. J. (1961), Yes! The Controller Belongs on the Marketing Team, The Controller,

29,8,377-382.

McKeen, J. D., Guimaraes, T. (1997), Successful Strategies for User Participation in Systems

Development, Journal of Management Information Systems, 14,2, 133-150.

McKinnon, S. M., Bruns, W. J. (1992), The Information Mosaic: How Managers Use

Information, Hamilton.

McPhee, R. D. (1985), Formal Structure and Organizational Communication, in: McPhee, R,

Tompkins, P. K. (Hrsg.), Organizational Communication, Beverly Hills.

Meffert, H. (1971), Systemtheorie aus betriebswirtschaftlicher Sicht, in: Schenk, K. (Hrsg.),

Systemanalyse in den Wirtschafts- und Sozialwissenschaften, Berlin, 174-206.

Melone, N. P. (1994), Reasoning in the Executive Suite: The Influence of RolelExperience­

based Expertise on Decision Processes of Corporate Executives, Organization Science,

5, 3, 438-455.

Menon, A., Bharadwaj, S. G., Adidam, P. T., Edison, S. W. (1999), Antecedents and

Consequences of Marketing Strategy Making: A Model and a Test, Journal of

Marketing, 63 (April), 18-40.

Menon, A., Bharadwaj, S. G., Howell, R (1996), The Quality and Effectiveness of Marketing

Strategy: Effects of Functional and Dysfunctional Conflict in Intraorganizational

Relationships, Journal of the Academy of Marketing Science, 24, 4, 299-313.

Menon, A., Jaworski, B. J., Kohli, A. K. (1997), Product Quality: Impact of Interdepartmental

Interactions, Journal of the Academy of Marketing Science, 25, 3, 187-200.

Menon, A., Varadarajan, P. R. (1992), A Model of Marketing Knowledge Use within Firms,

Journal of Marketing, 56 (October), 53-71.

220

Menon, A., Wilcox, J. B. (1994), USER: A Scale to Measure Use of Market Research,

Arbeitspapier, Report Number 94-108, May 1994, Marketing Science Institute,

Cambridge.

Merchant, K A. (1990), The Effects of Financial Controls on Data Manipulation and

Management Myopia, Accounting, Organizations and Society, 15,4, 297-313.

Mia, L. (1993), The Role of MAS Infonnation in Organisations: An Empirical Study, British

Accounting Review, 25, 269-285.

Mia, L., Chenhall, R. H. (1994), The Usefulness of Management Accounting Systems,

Functional Differentiation and Managerial Effectiveness, Accounting, Organizations

and Society, 19, 1, 1-13.

Miller, J. G., Vollmann, T. E. (1985), The Hidden Factory, Harvard Business Review, 55, 5,

142-150.

Miner, A. S., Mezias, S. J. (1996), Ugly Ducking no More: Pasts and Futures of

Organizational Learning Research, Organization Science, 7 (January-February), 88-99.

Mintzberg, H. (1973), The Nature of Managerial Work, New York.

Mockler, R. (1968), The Systems Approach to Business Organization and Decision Making,

California Management Review, 9, 2, 53-58.

Moenaert, R. K, Souder, W. E. (1990a), An Infonnation Transfer Model for Integrating

Marketing and R&D Personnel in New Product Development, Journal of Product

Innovation Management, 7, 2, 91-107.

Moenaert, R. K, Souder, W. E. (1990b), An Analysis of the Use of Extrafunctional

Infonnation by R&D and Marketing PersonneI: Review and Model, Journal of Product

Innovation Management, 7, 3, 213-229.

Moenaert, R. K, Souder, W. E., De Meyer, A., Deschoolmeester, D. (1994), R&D-Marketing

Integration Mechanisms, Communication Flows, and Innovation Success, Journal of

Product Innovation Management, 11, 1,31-45.

Mohr, J., Fisher, R. J., Nevin, J. R. (1996), Collaborative Communication in Interfinn

Relationships: Moderating Effects of Integration and Control, Journal of Marketing, 60

(July), 103-115.

221

Mohr, J., Nevin, J. R. (1990), Communieation Strategies in Marketing Channels: A

Theoretieal Perspeetive, Journal of Marketing, 54 (Oetober), 36-51.

Moorman, C. (1995), Organizational Market Information Processes: Cultural Antecedents and

New Product Outcomes, Journal of Marketing Research, 32 (August), 318-335.

Moorman, c., Austin, J. R. (1995), The Paradox of Low Quality and High Use: How Trust

Impacts Market Research Outcomes, Arbeitspapier, Report N umber 95-116, November

1995, Marketing Science Institute, Cambridge.

Moorman, c., Deshpande, R., Zaltman, G. (1993), Factors Affecting Trust in Market

Research Relationships, Journal ofMarketing, 57 (January), 81-101.

Moorman, C., Miner, A. S. (1997), The Impact of Organizational Memory on New Product

Performance and Creativity, Journal of Marketing Research, 34 (February), 91-106.

Moorman, c., Zaltman, G., Deshpande, R. (1992), Relationships Between Providers and

Users of Market Research: The Dynamics of Trust Within and Between Organizations,

Journal of Marketing Research, 29 (August), 314-328.

Morgan, N. A., Piercy, N. F. (1996), Exploring the Relationship between Marketing and

Quality Functions at the SBU Level: Influences and Outcomes, Research Paper No. 19,

University of Cambridge.

Morgan, N. A., Piercy, N. F. (1998), Interactions between Marketing and Quality at the SBU

Level: Influences and Outcomes, Journal of the Academy of Marketing Sciences, 26, 3,

190-208.

Morgan, R. M., Hunt, S. D. (1994), The Commitment-Trust Theory of Relationship

Marketing, Journal of Marketing, 58 (July), 20-38.

Moss, C. D. (1981), The Role ofthe Marketing Accountant, Management Decision, 19, 1,53-

61.

Moss, C. D. (1986), The Marketing Accountant in Industry, European Journal of Marketing,

20, I, 95-103.

Mossman, F. H., Crissy, W. J. E., Fischer, P. M. (1978), Financial Dimensions of Marketing

Management, New York et al.

222

Mossman, F. H., Fisher, P. M., Crissy, W. J. E. (1974), New Approaches to Analyzing

Marketing Profitability, Journal of Marketing, 38 (April), 43-48.

Nduna, A. J. (1980), A Pragmatic Approach to Marketing Accounting for Decision Making,

The Quarterly Review of Marketing, 6, 1,8-15.

Norusis, M. (1993), SPSS for Windows, Professional Statistics, Release 6.0, Chicago.

Nunnally, J. (1967), Psychometric Theory, New York et al.

Nunnally, J. (1978), Psychometric Theory, 2. Aufl., New York et al.

O'Reilly, C. A. (1978), The Intentional Distortion of Information in Organizational

Communication: A Laboratory and Field Investigation, Human Relations, 31, 2, 173-

193.

O'Reilly, C. A. (1980), Individuals and Information Overload in Organizations: Is More

Necessarily Better?, Academy of Management Journal, 23, 4, 684-696.

O'Reilly, C. A. (1982), Variations in Decision Makers' Use of Information Sources: The

Impact of Quality and Accessibility of Information, Academy of Management Journal,

25,4,756-771.

Otley, D. T. (1978), Budget Use and Managerial Performance, Journal of Accounting

Research, 16 (Spring), 112-149.

Otley, D. T. (1980), The Contingency Theory of Management Accounting: Achievement and

Prognosis, Accounting, Organizations and Society, 5,4,413-428.

Ottum, B. D., Moore W. L. (1997), The Role of Market Information in New Product

SuccesslFailure, Journal of Product Innovation Management, 14,4,258-273.

Paffhausen, A. (1984), Grundlagen eines Informationssystems für die langfristige Ab­

satzführung in mittelständischen Betrieben der Konsumgüterindustrie, Dissertation,

Bergisch Gladbach.

Palloks, M. (1991), Marketing-Controlling: Konzeption zur entscheidungsbezogenen Infor­

mationsversorgung des operativen und strategischen Marketing-Management, Frankfurt

am Main, Dissertation.

Palloks, M. (1997), Marketing Accounting und Database Marketing, in: Link, J., Brändli, D.,

Schleuning, C., Kehl, R. E. (Hrsg.), Handbuch Database Marketing, Ettlingen, 397-418.

223

Pelz, D. C. (1978), Some Expanded Perspectives on Use of Social Science in Public Policy,

in: Yinger, M., Cutler, S. (Hrsg.), Major Social Issues: A Multidisciplinary View, New

York,346-357.

Perkins, W. S., Rao, R. C. (1990), The Role of Experience in Information Use and Decision

Making by Marketing Managers, Journal of Marketing Research, 27 (February), 1-10.

Peter, J. (1979), Reliability: A Review of Psychometrie Basics and Recent Marketing

Practices, Journal of Marketing Research, 16 (February), 6-17.

Peteraf, M. A. (1993), The Cornerstones of Competitive Advantage: A Resource-Based View,

Strategie Management Journal, 14 (March), 179-191.

Peterson, R. (1994), A Meta-Analysis of Cronbach's Coefficient Alpha, Journal of Consumer

Research, 21 (September), 381-391.

Pfaff, D. (1995), Der Wert von Kosteninformationen für die Verhaltenssteuerung in Unter­

nehmen, Zeitschrift für betriebswirtschaftliehe Forschung, 47, Sonderheft 34, 119-156.

Pfaff, D., Weber, J. (1998), Zweck der Kostenrechnung, Die Betriebswirtschaft, 58, 2, 151-

165.

Pfaff, D., Weber, J., WeiBenberger, B. E. (1999), Relevance Lost and Found: Kostenrechnung

als Steuerungsinstrument und Sprache. Replik auf die Anmerkungen von J. Kloock, U.

Schiller und A. Wagenhofer zum Beitrag "Zweck der Kostenrechnung? Eine neue Sicht

auf ein altes Problem", Die Betriebswirtschaft, 59,1,138-143.

Pfeffer, J. (1977), Power and Resource Allocation in Organizations, in: Staw, B. M., Salancik,

G. R. (Hrsg.), New Directions in Organizational Behavior, Chicago, St. Clair, 235-265.

Pfeiffer, W., PreiBler, P. (1975), Der Erkenntniswert der Kostenrechnung, in: Böcker, F.,

Dichtl, E. (Hrsg.), Erfolgskontrolle im Marketing, Berlin, 33-54.

Pflesser, C. (1999), Marktorientierte Unternehmenskultur, Konzeption eines Mehrebenenmo­

dells, Wiesbaden.

Pfohl, H.-c., Stölzle, W. (1991), Anwendungsbedingungen, Verfahren und Beurteilung der

ProzeBkostenrechnung in industriellen Unternehmen, Zeitschrift für Betriebswirtschaft,

61,11,1281-1305.

224

Phillips, L. (1981), Assessing Measurement Error in Key Informant Reports: A

Methodological Note on Organizational Analysis in Marketing, Journal of Marketing

Research, 18 (November), 395-415.

Picot, A., Franck E. (1988), Die Planung der Unternehmensressource Information (I), Das

Wirtschaftsstudium, 17, 10,544 und 549.

Piercy, N. F. (1980), Why Should a Management Accountant Know Anything About

Marketing?, Management Decision, 18, 1,45-54.

Piercy, N. F., Morgan, N. A. (1997), The Impact of Lean Thinking and the Lean Enterprise on

Marketing: Threat or Synergy?, Journal of Marketing Management, 13,679-693.

Porter, M. E. (1980), Competitive Strategy, New York, London.

Porter, M. E. (1985), Competitive Advantage, New York, London.

Porter, M. E., Miliar, V. E. (1985), How Information Gives You Competitive Advantage,

Harvard Business Review, 63, 6, 149-160.

Pugh, D., Hickson, D., Hinings, C., Turner, C. (1968), Dimensions of Organization Structure,

Administrative Science Quarterly, 13,65-105.

Rahman, M., McCosh, A. M. (1976), The Influence of Organisational and Personal Factors on

the Use of Accounting Information: An Empirical Study, Accounting, Organizations

and Society, 1,4,339-355.

Rasche, C., Wolfrum, B. (1994), Ressourcenorientierte Unternehmensführung, Die

Betriebswirtschaft, 54, 4, 501-517.

Rathnow, P. (1993), Integriertes Variantenmanagement, Bestimmung, Realisierung und

Sicherung der optimalen Produktvielfalt, Göttingen.

Ratnatunga, J., Hooley, G. J., Pike, R. (1990), The Marketing-Finance Interface, European

Journal of Marketing, 24, 1,29-41.

Ratnatunga, J., Pike, R., Hooley, G. J. (1988), The Application of Management Accounting

Techniques to Marketing, Accounting and Business Research, 18,72,363-370.

Rayburn, L. G. (1973), Analysis of Current Marketing Cost Methods, The CPA Journal, 43,

11,985-991.

225

Reckenfelderbäumer, M. (1995), Marketing-Accounting im Dienstleistungsbereich,

Wiesbaden.

Rich, R. F. (1975), Selective Utilization of Social Related Information by Federal

Policymakers, Inquiry, 12, 239-245.

Rich, R. F. (1977), Uses of Social Science Information by Federal Bureaucrats: Knowledge

for Action versus Knowledge for Understanding, in: Weiss, C. (Hrsg.), Uses of Social

Research in Public Policy, Lexington, 199-211.

Rich, R. F. (1991), Knowledge Creation, Diffusion, and Utilization, Knowledge Creation,

Diffusion, Utilization, 12,3,319-337.

Riebei, P. (1994), Einzelkosten- und Deckungsbeitragsrechnung: Grundfragen einer markt­

und entscheidungsorientierten Unternehmensrechnung, 7. Aufl., Wiesbaden.

Roberts, J., Scapens, R. (1985), Accounting Systems and Systems of Accountability -

Understanding Accounting Practices in their Organizational Contexts, Accounting,

Organizations and Society, 10, 4, 443-456.

Rogers, E. M. (1983), Diffusion ofInnovations, New York.

Rösler, F. (1996), Target Costing für die Automobilindustrie, Wiesbaden.

Ruekert, R. W. (1992), - Developing a Market Orientation: An Organizational Strategy

Perspective, International Journal of Research in Marketing, 9, 3, 225-245.

Ruekert, R. W., Walker, O. C. (1987), Interactions Between Marketing and R&D Departments

in Implementing Different Business Strategies, Strategic Management Journal, 8, 233-

248.

Russo, J. E., Meloy, M. G., Medvec, V. H. (1998), Predecisional Distortion of Product

Information, Journal of Marketing Research, 35 (November), 438-452.

Sabatier, P. (1978), The Acquisition and Utilization of Technical Information by

Administrative Agencies, Administrative Science Quarterly, 23, 3, 396-417.

Salancik, G. R., Pfeffer, J. (1977), Who Gets Power - and How They Hold Onto It: A

Strategic-contingency Model of Power, Organizational Dynamics, 5, 3, 3-21.

226

Saunders, c., Jones, J. W. (1990), Temporal Sequences in Information Acquisition for

Decision Making: A Focus on Source and Medium, Academy of Management Review,

15, 1,29-46.

Savich, R. S. (1977), The Use of Accounting Information in Decision Making, The

Accounting Review, 52, 3, 642-652.

Schehl, M. (1994), Die Kostenrechnung der Industrieunternehmen vor dem Hintergrund un­

ternehmensexterner und -interner Strukturwandlungen - Eine theoretische und empiri­

sche Untersuchung, Berlin.

Schein, E. H. (1996), Three Cultures of Management: The Key to Organizational Learning,

Sioan Management Review, 38,1,9-20.

Scheiter, S., Binder, C. (1992), Kennen Sie Ihre rentablen Kunden?, Harvard Manager, 14,2,

17-22.

Schmidt, R. W. (1997), Strategisches Marketing-Accounting, Problemspezifische Nutzung

des Rechnungswesens zur Deckung des Informationsbedarfs bei strategischen Marke­

tingaufgaben, Wiesbaden.

Schnell, R., Hili, P. B., Esser, E. (1993), Methoden der empirischen Sozialforschung, 4. Aufl.,

München et al.

Schoenfeld, H.-M. W. (1993), Behavioral Accounting, in: Wittrnann, W., Kern, W., Köhler,

R., Küpper, H.-u., Wysocki, K v. (Hrsg.), Handwörterbuch der Betriebswirtschafts­

lehre, Band 1, 5. Aufl., Stuttgart, 280-292.

Schwalbach, J. (1999), Entwicklung der Managervergütung, Betriebswirtschaftliehe

Forschung und Praxis, 6, 592-602.

Schwenk, C. R. (1984), Cognitive Simplification Processes in Strategie Decision-making,

Strategie Management Journal, 5, 2,111-128.

Seidenschwarz, W., Esser, J., Niemand, S., Rauch, M. (1997), Target Costing: Auf dem Weg

zum marktorientierten Unternehmen, in: Franz, K-P., Kajüter, P. (Hrsg.), Kostenmana­

gement - Wettbewerbsvorteile durch systematische Kostensteuerung, Stuttgart, 101-

126.

Seines, F. (1992), Analysing Marketing Profitability: Sales Are a Dangerous Cost-driver,

European Journal of Marketing, 26, 2, 15-26.

227

Shank, J. K., Govindarajan, V. (1993), Strategie Cost Management, The New Tool for

Competitive Advantage, New York.

Shapiro, B. P. (1977), Can Marketing and Manufacturing Coexist?, Harvard Business Review,

55 (September-October), 104-114.

Shapiro, S. J., Kirpalani, V. H. (1984), Marketing Effectiveness, Insights from Accounting

and Finance, Newton 1984.

Sharma, S. (1996), Applied Multivariate Techniques, New York.

Sheth, J., Sisodia, R. (1995), The Productivity Crisis in Marketing, Marketing Management,

4,2,10.

Shoemaker, P. J. H., Russo, J. E. (1993), A Pyramid of Decision Approaches, California

Management Review, 36,1,9-31.

Shoonhoven, C. B. (1981), Problems with Contingency Theory: Testing Assumptions Hidden

within the Language of Contingency Theory, Administrative Science Quarterly, 26

(September), 349-377.

Simanek, A. (1998), Markt- und kompetenzorientierte Geschäftsfeldplanung, Dissertation,

Gießen.

Simon, H. A. (1957), Models of Man, New Y ork.

Simon, H. A. (1977), What Computers Mean for Man and Society, Science, 195, 1186-1191.

Simon, H. A. (1987), Making Management Decisions: The Role of Intuition and Emotion,

Academy of Management Executi ve, 1, 1, 57-64.

Sinkula, J. M. (1990), Perceived Characteristics, Organizational Factors, and the Utilization of

External Market Research Suppliers, Journal of Business Research, 21, 1-17.

Sinkula, J. M. (1994), Market Information Processing and Organizational Learning, Journal of

Marketing, 58 (January), 35-45.

Sinkula, J. M., Baker, W. E., Noordewier, T. (1997), A Framework for Market-Based

Organizational Learning: Linking Values, Knowledge, and Behavior, Journal of the

Academy of Marketing Science, 25, 4, 305-318.

228

Slater, S. F., Narver, J. C. (1995), Market Orientation and the Learning Organization, Journal

of Marketing, 59 (July), 63-74.

Slater, S. F., Narver, J. C. (1997), Information Search Style and Business Performance in

Dynamic and Stable Environments: An Exploratory Study, Report No. 97-104, May

1997, Marketing Science Institute, Cambridge.

Slocum, J. W., Jr. (1982), Decision Making: An Interdisciplinary Focus, in: Ungson, G. R.,

Braunstein, D. N. (Hrsg.), Decision Making: An Interdisciplinary Inquiry, Boston, 288-

292.

Smallwood, D., Conlinsk, J. (1979), Product Quality in Markets Where Consumers Are

Imperfectly Informed, Quarterly Journal of Economics, 93 (February), 1-23.

Souchon, A. L., Diamantopoulos, A. (1996), A Conceptual Framework of Export Marketing

Information Use: Key Issues and Research Propositions, Journal of International

Marketing, 4, 3, 49-71.

Souchon, A. L., Diamantopoulos, A. (1997), Use and Non-use of Export Information: Some

Preliminary Insights Into Antecedents and Impact on Export Performance, Journal of

Marketing Management, 13, 135-151.

Spang, S., Scheer, A.-W. (1992), Zum Entwicklungsstand von Marketinginformations­

systemen, Zeitschrift für Betriebswirtschaftliche Forschung, 44, 3, 183-208.

SpeIsberg, H. (1989), Das Rechnungswesen als Informationsquelle für Planung und Kontrolle

der Produktpolitik. Ein konzeptioneller Beitrag zur Integration von Marketing und

Rechnungswesen, Köln.

Srikanthan, W., Ward, K., Meldrum, M. (1986), Reducing the Costs of the Marketing Game,

Management Accounting, 64, 10,48-51.

Srivastava, R. K., Shervani, T. A., Fahey, L. (1998), Market-Based Assets and Shareholder

Value: A Framework for Analysis, Journal of Marketing, 62 (January), 2-18.

Staehle, W. H. (1976), Der situative Ansatz in der Betriebswirtschaftslehre, in: Ulrich, H.

(Hrsg.), Zum Praxisbezug der Betriebswirtschaftslehre in wissenschaftstheoretischer

Sicht, Bern, 33-50.

Staehle, W. H. (1999), Management - Eine verhaltenswissenschaftliche Perspektive, 8. Aufl.,

München.

229

Stainer, G. (1984), Marketing and Finance - Working Together, The Accountant's Magazine,

81,88, 11-13.

Starbuck, W. H., Milliken, F. J. (1988), Executives' Perceptual Filters: What they Notice and

How They Make Sense, in: Hambrick, D. (Hrsg.), The Executive Effect: Concepts and

Methods for Studying Top Managers, Greenwich, 35-66.

Statistisches Bundesamt (1996), Statistisches Jahrbuch 1996 für die Bundesrepublik

Deutschland, Wiesbaden.

Steinmann, H., Schreyögg, G. (1997), Management, Grundlagen der Unternehmensführung, 4.

Aufl., Wiesbaden.

Stoi, R. (1999), Prozeßkostenmanagement in Deutschland, Ergebnisse einer empirischen Un­

tersuchung, Controlling, 2, 53-60.

Sutcliffe, K. M. (1994), What Executives Notice: Accurate Perceptions in Top Management

Teams, Academy of Management Journal, 37, 5, 1360-1378.

Szymanski, D. M., Bharadwaj, S. G., Varadarajan, P. R. (1993), An Analysis of the Market

Share-Profitability Relationship, Journal of Marketing, 57 (July), 1-18.

Tait, P., Vessey, I. (1988), The Effect of User Involvement on System Success: A

Contingency Approach, MIS Quarterly, 12, 1,91-108.

Teece, D. J., Pisano, G., Shuen, A. (1997), Dynamic Capabilities and Strategie Management,

Strategie Management Journal, 18,7,509-533.

Thibaut, J. W., Kelley, H. H. (1959), The Social Psychology of Groups, New Y ork.

Thomas, M. J. (1984), The Meaning of Marketing Productivity Analysis, Marketing

Intelligence and Planning, 2, 2, 13-28.

Thong, J. Y. L. (1999), An Integrated Model of Information Systems Adoption in Small

Businesses, Journal of Management Information Systems, 15,4, 187-214.

Tiessen, P., Waterhouse, J. H. (1978), The Contingency Theory of Managerial Accounting: A

Comment, The Accounting Review, 53, 2, 523-529.

Trebuss, A. S. (1984), Improving Corporate Effectiveness: Managing the MarketingIFinance

Interface, in: Shapiro, S. J., Kirpalani, V. H. (Hrsg.), Marketing Effectiveness. Insights

from Accounting and Finance, Boston et al., 525-536.

230

Tushman, M. L., Nadler, D. A. (1978), Information Processing as an Integrating Concept in

Organizational Design, Academy of Management Review, 3, 3, 613-624.

Ulrich, H. (1968), Die Unternehmung als produktives soziales System, Bern, Stuttgart.

Vandenbosch, B. (1999), An Empirical Analysis of the Association between the Use of

Executive Support Systems and Perceived Organizational Competitiveness, Accounting,

Organizations and Society, 24, 1,77-92.

Venkatraman, N., Ramanujam, V. (1987), Measurement of Business Performance: An

Examination of Method Convergence, Journal of Management, 13, 1, 109-122.

Vornkahl, H. (1997), Marktforschung als Informationsverhalten von Unternehmen,

Wiesbaden.

Wagenhofer, A. (1997), Kostenrechnung und Verhaltenssteuerung, in: Freidank, C.-C., Götze,

U., Huch, B., Weber, J. (Hrsg.), Kostenmanagement: Aktuelle Konzepte und Anwen­

dungen, Berlin, 57-78.

Währisch, M. (1998), Kostenrechnungspraxis in der deutschen Industrie, Eine empirische

Studie, Wiesbaden.

Waldmann, D. A., Yammarino, F. J. (1999), CEO Characteristic Leadership: Levels-of­

Management and Levels-of-Analysis Effects, Academy of Management Review, 24, 2,

266-285.

Walsh, J. P. (1988), Selectivity and Selective Perception: An Investigation of Managers'

Belief Structures and Information Processing, Academy of Management Journal, 31, 4,

873-896.

Waterhouse, J. H., Tiessen, P. (1978), A Contingency Framework for Management

Accounting Systems Research, Accounting, Organizations and Society, 3,1,65-76.

Weber, J. (1990), Change Management für die Kostenrechnung - Zum Veränderungsbedarf

der Kostenrechnung, Controlling, 2, 3, 120-126.

Weber, J. (1993a), Stand der Kostenrechnung in deutschen Großunternehmen - Ergebnisse

einer empirischen Erhebung, in: Weber, J. (Hrsg.), Zur Neuausrichtung der Kostenrech­

nung: Entwicklungsperspektiven für die 90er Jahre, Stuttgart, 257-277.

231

Weber, J. (1993b), Kostenrechnung im System der Unternehmensführung - Stand und Per­

spektiven der Kostenrechnung in den 90er Jahren, in: Weber, J. (Hrsg.), Zur Neuaus­

richtung der Kostenrechnung: Entwicklungsperspektiven für die 90er Jahre, Stuttgart, 1-

77.

Weber, J. (1993c), Controlling, Informations- und Kommunikationsmanagement - Grund­

sätzliche begriffliche und konzeptionelle Überlegungen, Betriebswirtschaftliche For­

schung und Praxis, 46, 6, 628-649.

Weber, J. (1994), Kostenrechnung zwischen Verhaltens- und Entscheidungsorientierung, Ko­

stenrechnungspraxis, 38, 99-104.

Weber, J. (1995), Kostenrechnung-(s)-Dynamik - Einflüsse hoher unternehmensex- und

-interner Veränderungen auf die Gestaltung der Kostenrechnung, Betriebswirt­

schaftliche Forschung und Praxis, 47, 6, 565-581.

Weber, J. (1996), Selektives Rechnungswesen, Zeitschrift für Betriebswirtschaftslehre, 66, 8,

925-946.

Weber, J. (1997), Kostenrechnung, 5. Aufl., Koblenz.

Weber, J. (1998), Einführung in das Controlling, 7. Aufl., Stuttgart.

Weber, J., Aust, A. (1998), Reengineering der Kostenrechnung - vom komplexen Rechen­

system zur internen Dienstleistung, Kostenrechnungspraxis, 42, 3, 133-139.

Weber, J., Schäffer, U. (1999), Sicherstellung der Rationalität von Führung als Aufgabe des

Controlling?, Die Betriebswirtschaft, 59, 6, 731-747.

Weber, J., Weißenberger, B. E., Aust, R. (1997), Benchmarking von Kostenrechnungsprozes­

sen: Ansatzpunkte für eine wirtschaftlichere Leistungserstellung, Kostenrechnungspra­

xis, 41, 1, 27-33.

Weigand, C. (1995), Marketing-Kosten, in: Tietz, B., Köhler, R., Zentes, J. (Hrsg.), Hand­

wörterbuch des Marketing, 2. Aufl., Stuttgart, 1575-1585.

Weinhold-Stünzi, H. (1984), Marketing und Kostenrechnung, Thexis, 1,3,1-3.

Weiss, C. H. (1981), Measuring the Use of Evaluation, in: Ciarlo, J. A. (Hrsg.), Utilizing

Evaluation: Concepts and Measurement Techniques, Beverly Hills, 17-33.

Wermeyer, F. (1994), Marketing und Produktion, Wiesbaden.

232

Wernerfelt, B. (1984), A Resource-based View of the Firm, Strategie Management Journal, 5,

2, 171-180.

Wieder, B. (1997), Die Kosten- und Erlösrechnung im Konzept des Marketing-Accounting­

unter besonderer Berücksichtigung des Dienstleistungsbereiches, Jahrbuch für Control­

ling und Rechnungswesen, Wien, 489-537.

Wieder, B. (1998), Management Accounting for Marketing Decisions, Journal für Betriebs­

wirtschaft, 5-6, 220-241.

Wiener, N. (1948), Cybernetics or Control and Communication in the Animal and the

Machine, Cambridge.

Wierenga, B., Oude Ophuis P. A. M. (1997), Marketing Decision Support Systems: Adoption,

Use, and Satisfaction, International Journal of Research in Marketing, 14, 3, 275-290.

Wilcox, J. B., Menon, A. (1996), A Model of Marketing Knowledge Use, in: Manchanda, P.

(Hrsg.), Use and Usability: Business-Focused Market Research, Marketing Science

Institute, Report No. 97-101, Boston.

Wild, J. (1971), Zur Problematik der Nutzenbewertung von Informationen, Zeitschrift für Be­

triebswirtschaft, 41,315-334.

Willke, H. (1996), Systemtheorie, Band 1,5. Aufl., Stuttgart.

Wilson, R. M. S., Banscroft, A. L. (1979), Management Accounting for Marketing,

Management Accounting, December 1979,25-30.

Wilton, P. c., Myers, J. G. (1986), Task, Expectancy, and Information Assessment Effects in

Information Utilization Processes, Journal of Consumer Research, 12 (March), 469-486.

Wind, Y. (1981), Marketing and the other Business Functions, Research in Marketing, 5, 237-

264.

Wiswede, G. (1995), Explikationen einiger sozialpsychologischer Theorien, Arbeitspapier,

Institut für Wirtschafts- und Sozialpsychologie, Universität zu Köln, Köln.

Witte, E. (1975), Informationsverhalten, in: Grochla, E., Wittmann, W. (Hrsg.), Handwörter­

buch der Betriebswirtschaft, 4. Aufl., Stuttgart, 1915-1924.

Wittmann, W. (1959), Unternehmung und unvollkommene Information, Köln.

233

Wöhe, G. (1996), Einführung in die Allgemeine Betriebswirtschaftslehre, 19. Aufl., München.

Woratschek, H. (1995), Systemtheorie, in: Tietz, B., Köhler, R., Zentes, J. (Hrsg.), Handwör­

terbuch des Marketing, 2. Aufl., Stuttgart, 2436-2448.

Workman, J. P., Homburg, Ch., Gruner, K. (1998), Marketing Organization: An Integrative

Framework of Dimensions and Determinants, Journal of Marketing, 62 (July), 21-41.

Worpitz, H. (1991), Wissenschaftliche Unternehmensführung?, Wiesbaden.

Zaheer, A., McEvily, B., Perrone, V. (1998), Does Trust Matter? Exploring the Effects of

Interorganizational and Interpersonal Trust on Performance, Organization Science, 9, 2,

141-159.

Zaltman, G., Duncan, R., Holbek, J. (1973), Innovations and Organizations, New York.

Zaltman, G., Moorman, C. (1988), The Role of Personal Trust in the Use of Research, Journal

of Advertising Research, 28, 5, 16-24.

Zeithaml, V. A., Varadarajan, P. R., Zeithaml, C. P. (1988), The Contingency Approach: Its

Foundations and Relevance to Theory Building and Research in Marketing, European

Journal of Marketing, 22, 7, 37-64.

Zinkhan, G. M., Joachimsthaler, E. A., Kinnear, T. C. (1987), Individual Differences and

Marketing Decision Support System Usage and Satisfaction, Journal of Marketing

Research, 24 (May), 208-214.

Zmud, R. W. (1978), An Empirical Investigation of the Dimensionality of the Concept of

Information, Decision Sciences, 9, 2,187-195.

Zmud, R. W. (1979), Individual Differences and MIS Success: A Review of the Empirical

Literature, Management Science, 25, 10,966-979.