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Volume 38 (2026), Issue 4
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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Artificial intelligence (AI) is transforming work inmanagement control: it takes over tasks in reporting, analysis, and forecasting. Generative AI also supports commentary and the development of actions. This can strengthen controllers in their role...
Vahlen, München 2026
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AI fundamentally transforms the control logic, organization, roles, and processes of the controlling function. Its implementation across three stages – from individual AI usage, to knowledge twins, and ultimately to autonomous AI agents –...
Vahlen, München 2026
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Generative AI offers significant potential in management accounting by automating reporting, supporting forecasting and scenario analysis, and enhancing decision preparation. The article maps applications across key controlling domains, identifies...
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Artificial intelligence (AI) is increasingly finding its way into management accounting, yet its use is also accompanied by scepticism. This article shows why scepticism toward AI does not reflect rejection, but rather an expression of professional...
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Drawing on a multi-case study, this paper shows why GenAI projects in management accounting often fail: a lack of robustness in terms of technology, data, processes, roles, and culture. A success story demonstrates that a clear scope, curated data,...
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Reviewing business plans according to generally accepted accounting principles (GoP 3.0) is timeconsuming and requires expert knowledge. Generative AI models (large language models, LLMs) can support this process by systematically analyzing planning...
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The transformation towards sustainability brings new challenges for Management Accounting. Based on a large-scale content analysis of module descriptions from universities in the DACH region, this article examines how sustainability skills are...
Vahlen, München 2026
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The Critical Infrastructure Umbrella Act creates a uniform legal framework to strengthen the resilience of critical infrastructures in Germany. For operators of systemically relevant facilities, this brings the assessment of risks, the...
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Knowledge-intensive service SMEs often lack a practical management tool. This article closes this gap with a validated, modular target system developed using the example of tax consulting firms, auditing firms, and general accounting offices. It...
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Finance functions face a structural tension between operational efficiency and strategic design. A survey of 218 organisations in the DACH region shows that exploitative routines dominate, while explorative activities and competences remain...
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The Infrastructure Intelligence approach enhances investment control within critical infrastructures. It consists of a structured database, business management instruments for investment planning control, and intelligent early-warning indicators for...
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