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Volume 37 (2025), Edition 5

Controlling
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Journal:
Controlling
Publisher:
 2025

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.


Bibliographic data

ISSN-Print
0935-0381
ISSN-Online
0935-0381
Publisher
Vahlen, München
Language
German
Product type
Volume

Articles

Cover of Volume: Controlling Volume 37 (2025), Edition 5
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Verlag C.H.Beck, München 2025

Cover of Volume: Controlling Volume 37 (2025), Edition 5
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Verlag C.H.Beck, München 2025
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Companies must define relevant use cases to create value from data and AI. However, they often lack a holistic understanding of the available options and methodological guidance for prioritizing them.We propose two complementary tools: the Data...
Verlag C.H.Beck, München 2025
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Cover of Volume: Controlling Volume 37 (2025), Edition 5
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This article explores the Data Mesh approach as a practical way for companies to transition from centralized data architectures to modular, domaindriven data products. Using multiple case studies, it illustrates how controlling departments can...
Verlag C.H.Beck, München 2025
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Cover of Volume: Controlling Volume 37 (2025), Edition 5
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Page 18 - 25
Knowledge graphs integrate and structure information based on a semantic schema. They enable reasoning to derive new insights, reveal hidden patterns, and support data exploration through visual representations. This article presents three use cases...
Verlag C.H.Beck, München 2025
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Cover of Volume: Controlling Volume 37 (2025), Edition 5
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This article presents a data storytelling approach tailored to controlling. It structures storytelling patterns into three thematic areas: performance, risk, and strategy. Controllers can expand on the presented patterns or adapt them to their...
Verlag C.H.Beck, München 2025
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Cover of Volume: Controlling Volume 37 (2025), Edition 5
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Verlag C.H.Beck, München 2025
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Cover of Volume: Controlling Volume 37 (2025), Edition 5
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Conformity with the EU’s AI regulation does not automatically lead to AI acceptance. For companies developing or applying AI it is therefore key to establish congruence with societal values and create Public Value to gain legitimacy. Measuring and...
Verlag C.H.Beck, München 2025
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Artificial intelligence (AI) sandboxes are essential tools for deploying AI. They offer high flexibility, rapid implementation, and the capability to safely experiment and fine-tune AI systems. Organizations like HSBC, Mercedes-Benz, and Bosch have...
Verlag C.H.Beck, München 2025
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Cover of Volume: Controlling Volume 37 (2025), Edition 5
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The ongoing trend towards digitalization and the use of new technological opportunities presents companies with the challenge of linking compliance and digitalization in order to ensure improved use of the compliance function. This raises the...
Verlag C.H.Beck, München 2025
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Cover of Volume: Controlling Volume 37 (2025), Edition 5
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There is little empirical evidence on the use of controlling in small and medium-sized local authorities. This article shows how widespread controlling is at the local level in Saxony, what objectives are pursued with controlling, what controlling...
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Cover of Volume: Controlling Volume 37 (2025), Edition 5
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