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Ordnungsmäßige Buchführungssysteme Bei Automatisierter Datenverarbeitung by Harald Rölle

Ordnungsmäßige Buchführungssysteme Bei Automatisierter Datenverarbeitung

by Harald Rölle
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Book cover type: Paperback
  • ISBN13: 9783409130127
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 303
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 1972
  • Item Weight: 427 grams
  • BISAC Subject(s): Economics / General

Die vorliegende Schrift geht auf eine eingehende Auswertung theoretischer und empirischer Studien zurück, die sich mit dem umfangreichen Fragenkomplex computer gestützter betrieblicher interner und externer Buchführungsinforma- tionssysteme befassen. Dabei stand die Analyse der bisher vernachlässigten anglo-amerikanischen Literatur im Vordergrund. Die UntersudlUng ist als eine system typologische Analyse zu verstehen, welche Idealtypen alternativer Gestaltungsformen ordnungsmä iger Buchführungs- systeme aufzeigt, denen alternative computergestützte Kontroll- U!ld Prüf- systeme gegenübergestellt werden. Dabei geht die Schrift von einem Evolu- tionsmodell einer stufenweisen Entwicklung computergestützter, betrieblicher Informations-und Kontrollsysteme aus, von denen die Buchführung ein zwar kleines, aber wichtiges Teilsystem ist. Dabei war es mein Bemühen, mich von der Attraktivität bestimmter gegenwärtiger hardware-und softwaretechnischer Systemkonzepte zu lösen und eine wissenschaftlich exakte methodische Ana- lyse des Problems aus betriebswirtschaftlich-organisatorischer, insbesondere informationeller Sicht zu versuchen. Die vorliegende Schrift wurde im Herbst 1969 unter dem Titel "Die Problema- tik ordnungsmä iger Buchführung bei automatisierter Datenverarbeitung" der Wirtschafts- und Sozialwissenschaftlichen Fakultät der Universität zu Köln als Dissertation eingereicht. Für die Anregung, Betreuung und Förderung dieser Arbeit sowie für ihre Auf- nahme in die Schriftenreihe "Betriebswirtschaftliche Beiträge zur Organisation und Automation" bin ich meinem verehrten akademischen Lehrer, Herrn Prof. Dr. Erwin Grochla, zu gro em Dank verpflichtet. Schlie lich bin ich den "gro en acht Wirtschaftsprüfungsgesellschaften" für ihre vielfältige Unterstützung bei meinen Studien in den USA sehr verbunden. Danken möchte ich auch Herrn Prof. Dr. Norbert Szyperski sowie Herrn Dr. Helmut Lehmann, Köln, die ebenfalls wertvolle Anregungen und Hilfen gegeben haben.

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