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Volume 37 (2025), Edition 2
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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In light of the debate on CEO salaries, we examine the history of compensation practices and scrutinize their societal justification. Based on empirical research, we find that exorbitant salaries cannot be justified by individual performance,...
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Effective variable compensation aligns the interests of employees and shareholders and avoids disincentives. It is therefore closely linked to financial management, risk management and corporate culture.This article reports on a project to globally...
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The efficacy of variable compensation systems is frequently the subject of criticism. This article illustrates that the effectiveness of such systems is contingent upon their design. There is no universally applicable compensation system. In order...
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The choice of the remuneration system must be made in the specific context of the company, considering the strategic objectives and the cultural orientation. AXA Switzerland has introduced a collective variable compensation system. This paper...
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In many companies, owners, boards and management do not share a common understanding of the question: „What is success?” The answer might be: Long-term profitable growth, but only under certain conditions. The key is to separate performance KPIs...
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Digitalization has fundamentally changed corporate performance management and poses new challenges for controlling. With the increasing flood of data and the wide range of automation options, management requirements are also increasing. A structured...
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A qualitative empirical interview study examines the use of sustainability indicators in procurement performance measurement in manufacturing companies. The low prevalence and integration of sustainability indicators in procurement management is...
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The IGC Mission Statement 2024 emphasizes the growing need for Controllers to transcend traditional financial management roles. It is calling for data-driven, ethical, and strategic financial leadership, positioning Controllers as forwardthinking...
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In managing their global production networks, manufacturing companies often overlook (countrylevel) risks. Therefore, this article provides a management tool and a process for systematically analyzing the risks of a production network. The article...
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