Pervasive constraint (usually also used in German, more rarely

leitende Einschränkung): Concept from accounting as a ruling principle according to which the benefit to be derived from a piece of information must be higher than the cost of providing this information (benefits should justify the costs). – See decision utility.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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