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Volume 37 (2025), Edition 6
Controlling- Journal:
- Controlling
- Publisher:
- 2025
Summary
Month by month, Controlling - Zeitschrift für erfolgsorientierte Unternehmenssteuerung publishes peer-reviewed, applied research contributions for business management, accounting and reporting. Key elements of succesful corporate controlling are presented in an analytic, well-structured manner. Language: German. For more information for authors and subscribers, see www.zeitschrift-controlling.de.
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Bibliographic data
- ISSN-Print
- 0935-0381
- ISSN-Online
- 0935-0381
- Publisher
- Vahlen, München
- Language
- German
- Product type
- Volume
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This study shows that companies do not decouple planning and performance management targets at the beginning of the business year, potentially due to concerns about credibility.We do not find any difference in target achievement between the minority...
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Participation in budgeting enables access to employees’ knowledge, but harbors the risk of dishonest reports and the creation of budgetary slack. The article shows selected design elements that influence the creation of budgetary slack and were...
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Budgeting serves both decision making and performance evaluation, creating a tension that encourages sandbagging. We run four in silico experiments with LLM-generated sales manager agents. Multi-period settings alone do not curb bias, but combining...
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Based on 30 expert interviews, the challenges and innovations in the planning and budgeting process are discussed. External data is presented as a bridge between planning and budgeting and the potential that exists for all three functions of...
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The increasingly dynamic and complex business environment is creating pressure for change. A systemic management approach is outlined, featuring two loosely coupled control loops and a value creation measurement system that centers on the human...
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Digitalization and advances in Artificial Intelligence (AI) offer great potential for process optimisation, cost reduction and strategic decision-making. Nevertheless, AI adoption in controlling remains limited. This literature study examines key...
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The article illustrates the evolution of an internal tool for governing Artificial Intelligence (AI) at Alfred Kärcher SE & Co. KG. Starting with a decentralized exploration phase, the „AI Map“ was initially created to provide transparency...
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This study explores the role of personality traits in explaining management control choices. Specifically, using survey evidence from a large industrial firm, it examines how supervisors’ “Big Five” personality traits are associated with...
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This article examines the importance of sustainability reporting for assessing the overall success of a company. An experiment shows how the form of reporting influences the perception of sustainability performance. Concrete steps are used to show...
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The signaling effects of actions in managerial accounting can have significant consequences. This article illustrates this through two field experiments in which bonuses were introduced for employees, leading to unexpected effects. Additionally, it...
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This paper analyses over 6,000 job advertisements for management in Germany regarding the employee benefits and salaries offered, with relevant findings for both companies and accountants. The most frequent benefits are further education and...
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