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Volume 35 (2023), Edition 2
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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Organizational learning (OL) as one of the most important sources of competitive advantage for an organization has to extend the existing people-centric understanding in the context of analytics around data use and utilization. This opens up the...
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Advances in machine learning enable new analytics of unstructured data that can help with organizational learning. There are already many application examples in the field of text data. But also from geolocation, satellite data, images and videos...
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Effective and efficient budgeting is an issue of lasting importance. This article introduces the middle-up budgeting approach, which simplifies and accelerates the budgeting process. The process starts with communicating top-down ambition levels....
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The environment of organizations is getting increasingly complex and changing fast. To remain competitive, organizations need to adapt to changes and capture opportunities appearing in their environment. To do so, organizations need formal...
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Since agility is not yet widespread in the financial sector, this example from practice is intended to give impulses for thinking about where and how the introduction of agile methods in controlling can work. As an example, the budget process is...
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With the available data volume substantially increasing, Business Analytics becomes more important for Management Accounting. This article examines the relationship between those two disciplines based on qualitative interviews with business...
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This article highlights factors that promote or inhibit the employee acceptance of AI systems in management accounting based on a qualitative study in an industrial company. In addition, measures in the implementation of AI systems are shown to...
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Ecosystems offer the possibility of a new form of value creation. How this value creation should be designed is often still unclear. But the definition of value creation is the basis for effective management accounting. 13 Values form the basis, and...
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