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Volume 35 (2023), Edition 6
Controlling- Journal:
- Controlling
- Publisher:
- 2023
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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Feedback systems are implemented in companies as a performance measurement and control instrument. Peer feedback systems offer the possibility for more accurate and precise evaluations since there is an improved observability among peers. At the...
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In order to develop solutions for effective performance feedback in a VUCA environment, the challenges of this environment are highlighted and solutions are discussed based on current findings from learning and motivation research. Of particular...
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The positive effect of feedback on employees’ performance is evident. Digital feedback tools and people analytics lead to effective performance feedback. Involving blue collar workers in performance feedback increases their retention and...
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Relative performance information extends feedback by incorporating comparative information, e.g., other employees’ performance. Regarding the information provision, management accountants have various design options, for instance in terms of the...
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Objectives and Key Results (OKR) are an agile management framework for companies to address the challenges of today’s fast-paced, dynamic environment. However, the implementation of OKR is not trivial and resource-intensive. This article explains...
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The relevance of environmental management accounting is still increasing. We find that government and regulation is the key driver of the implementation of environmental aspects in corporate strategy, environmental goals, and instruments. The...
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Supply chains currently require permanent crisis management. Business practice needs management options that show ways of identifying risks in the supply chain as early as possible and assessing them in a systematic approach. This article provides...
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Based on a business model canvas for the museum the key drivers to develop a driver-based planning can be identified. The corresponding workshops with the employees enhance their involvement in the planning process and their economic understanding....
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