Qualitatives Rechnungswesen-Grundzüge aus Sicht der Wirtschaftsinformatik

摘要

Qualitatives Rechnungswesen ist ein neues Informationskonzept im betriebswirtschaftlichen Kontext. 1. Es wirkt der Überladung mit quantitativen Detailinformationen entgegen und macht Komplexität besser handhabbar. 2. Es ist zukunftsorientiert und hat Frühindikatorqualität. 3. Es ist flexibel und schnell an spezifische Bedarfe anzupassen und sehr kostengünstig zu betreiben.%Qualitative accounting is an informational concept designed to attack the information overload in management and to support managers in coping with complexity. It is to overcome the weak spots of conventional company accounting systems in this respect, like desk officer perspective and orientation to the past. The concept is oriented to the proven macroeconomic research methods of the Ifo Economic Research Institute, Munich. It cannot and is not to replace conventional quantitative systems, but to complement them, resulting in a structured offer of qualitative and quantitative information for which computer-based briefing-book systems provide an optimal reporting platform. To that extend, Qualitative Accounting should also ultimately be able to contribute to the success of these systems on top management level.