Eine kurze Phänomenologie des Investitionscontrollings

Investment control deals with ensuring rational decisions within the lifecycle of tangible assets. Decisions have to be planned, executed and examined in every stage of an asset’s lifecycle. These decisions should be rational in the sense of prescriptive decision theory. Moreover, the organizational background of these decisions should be rational too, e. g. rational information processing. Incorporating new instruments of artificial intelligence is a current challenge for investment control.