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Volume 38 (2026), Edition 2
Controlling- Journal:
- Controlling
- Publisher:
- 2026
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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Traditional performance evaluation often overlooks contextual and process-based contributions. Drawing on Sports Analytics, this article shows how models like Player Comparisons, Shot Quality, and Player Impact reveal hidden drivers and reduce bias....
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Football clubs usually strive for sporting success rather than profit maximization. The goal is to invest as much capital as possible in the team without jeopardizing financial stability. This balancing act can only be achieved if resources are used...
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This article provides a framework for controllers to navigate the particularities of football. It describes the unique characteristics that enable controllers to contribute to strategy. It outlines strategic alternatives along two main dimensions:...
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Page 27 - 33
Digital transformation is profoundly impacting the realm of professional football, propelling its commercialization in a substantial and enduring manner. In the contemporary football landscape, clubs and leagues are progressively adopting digital...
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Youth academies (NLZ) are central pillars of sporting and economic success in professional football. Their business management is complex: while talent development has a long-term effect, short-term objectives dominate. What is needed are...
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Large Language Models such as ChatGPT have the potential to simplify tasks in various fields such as cost and performance accounting. However, the performance of these models depends heavily on the instructions created. This paper deals with the...
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Page 51 - 55
To enable more effective management of sustainability within organizations, key elements of ESG integration are identified and aligned with the Scaled Agile Framework (SAFe). Based on this foundation, four practical options are analyzed for how ESG...
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Page 56 - 61
Based on a structured literature review, the article analyzes how Corporate Social Responsibility (CSR) affects the financial performance of European companies. The results show predominantly positive effects, influenced by factors such as industry,...
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This article uses a scoring model to examine the development of value reporting for value-based management of DAX 40 and MDAX companies from 2017 to 2023 against the background of the increasing importance of sustainability reporting with...
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Based on two empirical studies, this article shows how investment controlling in industrial companies in the DACH region has changed over the past ten years. The focus has shifted from auditing tasks to a strategic steering role. In addition to...
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How to become CFO (fast)? An analysis of the resumes of CFOs from Austria’s 500 largest companies reveals that most CFOs hold a master’s degree in economics or business and typically began their professional careers in the financial sector....
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