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Volume 36 (2024), Edition 3
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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Inflation is currently on the decline and high purchase prices as a consequence of material shortages have decreased. However, despite these developments, the topic of inflation is still relevant for management accounting. It must be able to make...
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Although theory and practice have dealt with effects of inflation for over 100 years, there is still room for improvement. New IT solutions contain new possibilities. Of course, the question of „Rigor vs. Relevance” remains to be answered when...
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Macroeconomic and monetary policy measures were taken to combat high inflation driving up interest rates. Also, companies increased their inventories from an operational risk perspective. This resulted in higher working capital requirements and...
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Various crises cause price fluctuations on the markets. This article deals with the significance of market price risks. The management of those risks is an essential management accounting task, due to the threat to the existence of companies. The...
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In automotive industry sustainability is becoming increasingly important. Digital corporate management plays an important role in achieving sustainability goals. The full integration of IT systems into a collaboration platform enables to create and...
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The article highlights the need to embrace digital technologies for process automation and data analytics. Organizations should focus on developing skills in BI tools and scripting languages, while fostering proactivity and strategic business...
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A trust-based management-team may reduce monitoring efforts in a cost-cutting program. The article shows which minimum data and processes have been chosen in a German magazine publisher’s case 2014–2018. The company’s board openly communicated...
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The opportunities that digital transformation promises for the finance and controlling function are discussed extensively in literature. One aspect that has received a lot of attention is the use of predictive analytics for financial forecasts. In...
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Adhering to environmental, social, and governance (ESG) requirements when creating value is a “conditio sine qua non” in today’s companies. Especially for listed companies, reporting on ESG-relevant activities is already becoming part of the...
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