Article
No access
Page U1 - U2
Verlag C.H.Beck, München 2025
, to see if you have full access to this publication.
Volume No access
Volume 37 (2025), Edition 3
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.
Search publication
Bibliographic data
- ISSN-Print
- 0935-0381
- ISSN-Online
- 0935-0381
- Publisher
- Vahlen, München
- Language
- German
- Product type
- Volume
Articles
Article
No access
Page 1 - 1
Verlag C.H.Beck, München 2025
Authors:
Article
No access
Page 2 - 3
Verlag C.H.Beck, München 2025
Article
No access
Page 4 - 10
In a dynamic and increasingly knowledge-based business environment, cultural control is often seen as a key component of successful management control systems. That said, its implementation also carries risks. Drawing on theoretical and practical...
Verlag C.H.Beck, München 2025
Authors:
Article
No access
Page 11 - 19
Cultural controls are neglected in many companies. The author shows how cultural controls can be used in practice and how organisational culture and national culture can be assessed. Empirical results reveal many different associations between...
Verlag C.H.Beck, München 2025
Authors:
Article
No access
Page 20 - 25
The paper analyses the importance of a strong corporate culture for management control purposes. It is shown that a strong culture not only helps to mitigate the dysfunctional effects of tight financial control, but that a strong culture also makes...
Verlag C.H.Beck, München 2025
Authors:
Article
No access
Page 26 - 34
The importance of financial control systems for companies is significant, as they are essential for resource allocation and management of activities. However, they alone are often not adequate to unlock a company’s full potential. Financial...
Verlag C.H.Beck, München 2025
Authors:
Article
No access
Page 35 - 44
A clear understanding of risk culture and an approach to assessing it are prerequisites for the management of risk culture. This article develops a risk culture framework and a questionnaire based on it for assessing risk culture. On this basis, an...
Verlag C.H.Beck, München 2025
Authors:
Article
No access
Page 45 - 45
Verlag C.H.Beck, München 2025
Article
No access
Page 46 - 48
Verlag C.H.Beck, München 2025
Authors:
Article
No access
Page 49 - 59
The framework conditions and accumulated experiences for SAP ˆ S/4HANA transformation projects have evolved significantly in recent years. Building on this, the article presents findings from a survey of transformation managers conducted in 2024,...
Verlag C.H.Beck, München 2025
Authors:
Article
No access
Page 60 - 68
Even though artificial intelligence (AI) is making considerable technological progress, management accounting is still in the process of clarifying how, where and to what extent such applications can be used. The evaluation of a survey in the DACH...
Verlag C.H.Beck, München 2025
Authors:
Article
No access
Page 69 - 78
The implementation of CSRD requirements in the context of sustainability reporting is associated with a variety of challenges. These are analysed using digital technologies. In addition, based on the results of a survey, the current use in meeting...
Verlag C.H.Beck, München 2025
Authors:
Article
No access
Page 79 - 85
A successful carve-out requires ensuring operational liquidity through the treasury function. The key is to disentangle the existing financial interdependencies between the parent company and the spinoff organization. The goal is to establish...
Verlag C.H.Beck, München 2025
Authors:
Article
No access
Page 86 - 92
The research-practice gap reflects a divergence between academia and practice. Both internationally and in German-speaking management accounting (Controlling), there are tendencies of a growing gap. This article discusses potential ways – on the...
Verlag C.H.Beck, München 2025
Authors:
Article
No access
Page 93 - 94
Verlag C.H.Beck, München 2025
Authors:
Article
No access
Page 95 - 96
Verlag C.H.Beck, München 2025
Authors:
Article
No access
Page 97 - 98
Verlag C.H.Beck, München 2025
Article
No access
Page 99 - 102
Verlag C.H.Beck, München 2025
Authors:
