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Volume 36 (2024), Edition 5
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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Companies, especially SMEs, are increasingly focusing on short-term automation, which means that they lack the foresight for hyperautomation. To address hyperautomation, it needs to be embedded in management control systems and modern controlling. A...
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As both the volume and strategic importance of data increase, companies are trying to achieve efficiency in data provision and scalability in the delivery of use cases in data management. Based on empirical data, this study shows which challenges in...
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With the rise of generative AI chatbots – such as ChatGPT – organizations started to explore use cases of such personal digital assistants. However, it is widely unclear how they capitalize on the new opportunities provided by this technology....
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This article explores the impact of generative AI (GenAI) on industrial services. It highlights the distinction between leaders and non-leaders in the adoption of GenAI and provides an overview of the use cases being pursued in the context of...
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German statutory health insurers must plan the supplementary contribution well in advance. Deviations upwards or downwards are disadvantageous. Modern technical methods can therefore help with annual budget planning. Based on publicly available...
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With their growing importance, sustainability targets are increasingly being integrated into executive board remunerations. Therefore, the following article presents an empirical study that examines the structure of this sustainability remuneration...
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Recent change in IFRS lease accounting has direct impact on non-GAAP financial measures such as EBIT, EBITDA and Free cash flow. An empirical analysis of DAX 40 companies shows that IFRS financial statements are rarely modified for financial ratios...
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The introduction of SAP S/4HANA enables companies to speed up the Digital Transformation. A paradigm shift away from management as a classic IT project to a comprehensive business change is necessary. This also changes the method for quality...
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