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Volume 36 (2024), Edition 4
Controlling- Journal:
- Controlling
- Publisher:
- 2024
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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In this article, we report on the motivation of public managers to actively formulate sustainability goals and to integrate these into their actions with the help of management and controlling mechanisms. To do so, we use insights from meetings of a...
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The topic of sustainability has gained momentum in societal discourse. Companies are expected to align their business models and strategies with sustainable business practices and thus contribute to the transformation. This is an expectation that is...
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Digital transformation is triggering change in all areas of public agencies. The race for digital transformation in Germany has begun. But how is digital transformation managed and tracked in the public agencies? The position of Chief Digital...
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A multi-dimensional key performance indicator system can help to manage the digital transformation of a public authority in a targeted manner. This article presents the development of a multi-dimensional key performance measurement system to support...
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To ensure the practical adoption of dashboards, their content, visualization, and functionality must be consistently aligned with the specific needs of their users. For an user-oriented dashboarding, a process model is proposed that integrates the...
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In government-funded R&D projects, personnel costs are the most important cost category. However, numerous specifications must be observed when accounting for personnel costs. The article informs about the scope of chargeable personnel costs...
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This article is about the effects of corporate culture in the form of practiced values on the control system and the absorptive capacity of family and nonfamily businesses. For this purpose, a survey was conducted with 230 division and department...
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