In business administration, the discussion of objectives has increasingly come to the forefront with decision theory. Initially, the focus was somewhat one-sidedly on the upper corporate goals, while the functional area goals were only considered later with the development of the individual functional area doctrines. It is noticeable that the marketing objectives are discussed more closely in the newer, German-language marketing presentations, while the American marketing literature—otherwise often a model and pattern for modern German-language marketing teaching—does not contain differentiated representations of corporate and marketing objectives (Becker 2019, p. 13).