Die normative Prinzipal-Agenten-Theorie als Untersuchungsansatz für Management-Support-Systeme

Conflicts of interests and information asymmetries in decentralized organizations on the one hand and management support systems (MSS) on the other hand are interdependently related. Normative principal-agent theory provides an analytical approach to gain structural insights for the optimal design of MSS in the context of other institutions as, for example, incentive schemes. For this, remarkable efforts with respect to conzeptualization and abstraction have to be undertaken. The article presents a research program that is directed to apply normative principal-agent theory to the design of MSS.