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Volume 36 (2024), Edition 6
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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The article illustrates the link between climate targets and the incentive systems in companies. An analysis of the approaches chosen in DAX-40 companies in 2023 shows that science-based climate targets often serve as a basis. The companies...
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Sustainability has become a significant focus in recent years, with an increased emphasis on reporting obligations that highlight the necessity of integrating sustainability aspects into corporate management. Against this background, this empirical...
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The study reports key findings from a large-scale field experiment in a German student cafeteria on the consumer choice effects of carbon footprint labels. Doing so, it discusses the effects of various information presentation formats and challenges...
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The increasing regulatory importance of CO2 emissions requires the effective integration of non-financial indicators into corporate decision-making processes. This article therefore emphasizes the need to change reporting and shows possible...
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Cognitive distortions, so-called biases, influence people’s actions. Based on a survey of German acquiring companies, it is shown that various biases regularly occur in the M&A decision-making process, but are only occasionally addressed by...
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Both the increasing need for IT services and the strategy of the Materna group ensure strong organic and inorganic growth. In order to meet this challenge, a holistic corporate management system was established. This is linked to the centralization,...
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We analyze whether companies should invest in business analytics (BA) tools and vendors that BARC classifies as market leaders.We show significant differences between companies that use these tools and those that do not on several firm- and...
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