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Volume 37 (2025), Edition 4
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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Companies are increasingly focused on ensuring that their employees make ethical decisions: Corporate behavior should not only comply with legal requirements, but also be morally justifiable. This paper provides an overview of how management...
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Social norms and individual values are key drivers of ethical behavior. Norms such as honesty can serve as informal control mechanisms in companies and, e.g., promote honest budget reporting and contribute effectively to fraud prevention. Management...
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Corporate psychopaths have increasingly become the focus of academic and practical attention in recent years due to their problematic behavior. This article outlines the potential dangers of these individuals and, building on this, identifies some...
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For corporate management, recognizing legal and moral requirements means recognizing restrictions on action and therefore (opportunity) costs. A distinction is made between two attitudes or cultures for dealing with this: Opportunism and integrity....
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This article examines the growing importance of sustainability reporting in M&A transactions and its impact on company valuation. It emphasizes the need for a holistic approach that integrates financial and sustainability-oriented assessments....
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In a rapidly evolving industry, the global technology leader ABB Group (ABB) relies on robust enterprise risk management (ERM) to maintain operational excellence and navigate complex challenges. Drawing on first-hand practical insights from ABB,...
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The behaviour of employees has the capacity to mitigate or exacerbate corporate crises. Internal corporate communication offers the opportunity to influence employee behaviour in the context of crisis management. This study utilised expert...
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The path to becoming a CFO often leads through the management accounting and control department. This article shows which professional and interdisciplinary skills a (junior) controller should have or develop in order to follow the CFO path and how...
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Increased complexity and advancing digitalization are leading to changes in the requirements profile of controllers. Due to the low number of analyses of the requirements profile of specialized controllers to date, this article carries out a job...
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