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Volume 36 (2024), Edition 2
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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Family firms differ from non-family firms along three main characteristics: The relevance of values, the role of leadership, and their stakeholder-orientation. These characteristics explain how and why management control systems in family firms...
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Family firms have unique characteristics due to their financial and emotional ties to a family, which influence the design of their control systems. This article explores these interactions, providing a systematic basis for management accountants...
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Family businesses are often susceptible to the occurrence of conflicts that can have a negative impact on organizational performance due to the close interdependence of family, ownership and management. We use an empirical study for family...
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In Germany, family businesses are an essential part of the economy. Sustainability is crucial to the success and future viability of a family business. An excellent example of this is Kärcher, where the finance department plays an important role in...
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In the management of IT security, the assessment of existing risks corresponds to the central problem and causes various difficulties in the further control phase. Based on this problem, recommendations for the holistic organization of IT security...
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A blueprint for a bank’s „digital planning“ is presented. Nowadays, most of the planning and forecasting efforts still arise in the context of the generation and multi-level reconciliation of extensive sets of figures. The planning process can...
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The ongoing digital transformation and increasing digitalization also increase the relevance of special audits in M&A and shed light on shortcomings of (digital) due diligence. This article examines the design of a digital assessment framework...
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